Food Allowance: How to Calculate and Rules for 2025

Food allowance is one of the most valued benefits for Brazilian workers, providing financial support for purchasing food and meals. In 2025, the Worker Nutrition Program (PAT) rules continue to be regulated by the federal government, with specific amounts and percentages.

For companies and employees, understanding how to correctly calculate the value of this benefit is essential to ensure legal compliance and tax optimization.

What is food allowance

Food allowance is a benefit provided by companies to their employees to cover food expenses. Unlike salary, this amount has a specific purpose and cannot be used for other purposes.

Difference between meal voucher and food voucher

Although many confuse them, there are two distinct types of food benefits:

• Meal voucher: used exclusively at restaurants, snack bars, and establishments that serve ready-made meals
• Food voucher: intended for purchasing food at supermarkets, butcher shops, bakeries, and grocery stores
• Flexibility: some cards allow mixed use, but with specific controls

PAT legal framework

The Worker Nutrition Program was created by Law No. 6,321/1976 and regulated by Decree No. 5/1991. The main characteristics include:

• Voluntary membership by companies
• Tax incentives for program participants
• Specific rules for amounts and discounts
• Strict control over resource usage

How to calculate the amount in 2025

Calculating food allowance involves specific percentages that can be deducted from the worker’s salary, in addition to amounts provided by the company.

Permitted discount percentage

In 2025, the maximum discount allowed on the worker’s salary is 20% of the benefit amount provided. This means the company must cover at least 80% of the total cost.

Example: If the company offers R$ 600 in food vouchers, it can deduct a maximum of R$ 120 (20%) from the employee’s salary.

Limits and rules

PAT establishes reference amounts that are updated annually:

• Maximum amount per meal: R$ 2.04 (updated in 2025)
• Maximum worker participation: 20% of the amount
• Beneficiaries: workers earning up to 5 minimum wages have priority

To calculate the monthly benefit, multiply the daily amount by the number of working days in the month.

Calculation example

Let’s calculate a complete food allowance for an employee:

Scenario: Company offers R$ 25 per working day

• Working days in the month: 22 days
• Total monthly amount: R$ 550
• Maximum permitted discount: R$ 110 (20%)
• Net amount for employee: R$ 550
• Cost to company: R$ 440

Use our food voucher calculator to automatically simulate different scenarios and amounts.

Benefits for company and worker

Food allowance offers significant tax advantages for both employers and employees.

Tax incentives

Companies participating in PAT can deduct 100% of employee food expenses from Income Tax, limited to:

• 4% of gross payroll
• Compliance with program rules
• Adequate proof of expenses

Tax advantages

For workers, food allowance is tax-exempt:

• INSS (social security) exempt: no social security discount
• IRPF (income tax) exempt: not included in income tax calculation base
• FGTS (severance fund) exempt: not integrated into severance fund calculation

This exemption represents significant savings on the monthly payroll.

Delivery methods

In 2025, companies can choose from three main forms of providing food allowance.

Electronic card

The most popular method offers:

• Automated control of usage and balance
• Specific accredited network for each type
• Detailed reports for the company
• Convenience for employee use

Tickets

Printed tickets are still accepted but have growing limitations:

• Less practical for daily use
• Risk of loss or damage
• More complex manual control
• Discontinuation trend

Reimbursement

Some companies opt for direct reimbursement:

• Employee presents purchase receipts
• Company reimburses up to established limit
• More bureaucracy for both parties
• Strict control necessary to maintain tax benefits

The electronic method offers better cost-benefit and control for most companies.

Frequently Asked Questions

How to calculate the maximum food allowance discount?

The maximum discount is 20% of the total benefit amount offered by the company. If the food voucher is R$ 500, the maximum discount will be R$ 100.

Does food allowance count as salary for employment purposes?

No. Food allowance is not part of salary for calculating vacation pay, 13th salary, FGTS, or social security contributions, as long as it follows PAT rules.

What’s the practical difference between meal voucher and food voucher?

Meal voucher is used only at restaurants and establishments serving ready-made food. Food voucher is for purchases at supermarkets, butcher shops, and similar establishments.

Can small companies join PAT?

Yes. There’s no minimum employee limit. Companies of any size can join the program and enjoy tax benefits.

Is it mandatory to deduct from employees?

No. The company can provide the benefit 100% free to the employee. The discount of up to 20% is a possibility, not an obligation.

How to prove PAT expenses for income tax?

The company must maintain complete documentation: contracts with administrators, usage reports, payment receipts, and list of benefited employees.

Does food allowance have a mandatory minimum amount?

There’s no minimum amount established by law. The company sets the amount according to its internal policy and financial capacity, respecting only PAT maximum limits for tax deduction.