How to Calculate Food Voucher Value Per Working Day
Learn how to calculate Brazilian food voucher (vale alimentação) value per working day. Complete guide with formulas, examples, and worker rights.
Food vouchers are one of the most important benefits for Brazilian workers, representing essential assistance for purchasing food and basic necessities. Learning to correctly calculate the value per working day helps both employees and employers better understand this right.
The food voucher calculation basis considers only working days actually worked, not including weekends, holidays, or unjustified absences. The final value may vary monthly depending on the calendar.
What is a food voucher
A food voucher (VA) is a benefit granted by employers to assist workers in purchasing food items at supermarkets, butcher shops, bakeries, and other accredited establishments.
This benefit has no legal obligation under CLT (labor law), being a company’s discretion or the result of collective agreements. When offered, it must follow specific rules of the Worker Food Program (PAT).
Difference from meal vouchers
Meal vouchers are exclusively for consuming ready meals at restaurants, cafeterias, and collective dining establishments.
Main differences:
- Food voucher: purchases at supermarkets and food establishments
- Meal voucher: consuming ready meals at restaurants
- Establishments: each modality has specific accredited networks
- Usage: exchanging food vouchers for meal vouchers or vice versa is not allowed
Labor legislation
The Worker Food Program (PAT) regulates food benefits through Law No. 6,321/76 and Decree No. 5/91.
For companies that join PAT, there are tax incentives such as deduction of up to 4% of Income Tax on the amount invested in the program.
How to calculate the value
Food voucher calculation considers only working days actually worked, excluding Saturdays, Sundays, holidays, and unjustified absences.
The basic formula divides the established monthly value by the number of working days in the month, multiplying by days worked.
Working days in the month
The number of working days varies according to the monthly calendar:
- January 2026: 22 working days
- February 2026: 20 working days
- March 2026: 21 working days
- December 2026: 23 working days
National holidays reduce the number of working days, as do optional days decreed by the government.
Calculation formula
Basic formula:
VA Value = (Monthly value ÷ Working days in month) × Days workedApplication example:
Situation: Company offers R$ 600.00 monthly food voucher
March 2026: 21 working days
Calculation: R$ 600.00 ÷ 21 = R$ 28.57 per working day
Practical example
Let’s simulate the calculation for an employee who receives R$ 500.00 monthly food voucher in different scenarios.
Monthly calculation
Full month (22 working days):
Total value: R$ 500.00
Value per day: R$ 500.00 ÷ 22 = R$ 22.73
Working 22 days: R$ 22.73 × 22 = R$ 500.00
With 3 unjustified absences:
Days worked: 22 - 3 = 19 days
Amount received: R$ 22.73 × 19 = R$ 431.87
Variations by month
| Month | Working Days | Value/Day (R$ 500) | Full Value |
|---|---|---|---|
| January | 22 | R$ 22.73 | R$ 500.00 |
| February | 20 | R$ 25.00 | R$ 500.00 |
| March | 21 | R$ 23.81 | R$ 500.00 |
Use our food voucher calculator to automatically simulate different scenarios and values.
Worker rights
Workers have specific rights when companies offer food vouchers, including rules about deductions and benefit usage.
Employer obligation
There is no legal obligation for providing food vouchers under CLT (labor law). However, once granted, it becomes an acquired right and cannot be unilaterally withdrawn.
Situations that generate obligation:
- Collective agreement of the category
- Employment contract providing the benefit
- Company custom (regular provision for more than 12 months)
Salary deduction
Employers may deduct up to 20% of the value of the food voucher directly from the worker’s salary, according to PAT regulations.
Deduction example:
Food voucher: R$ 400.00 monthly
Maximum deduction: 20% = R$ 80.00
Employer contribution: R$ 320.00
Payroll deduction: R$ 80.00
The deduction does not apply to 13th salary, vacation, or other employment benefits.
Important tips
To properly utilize food vouchers, it’s essential to know usage rules and accredited establishments.
Correct benefit usage
Permitted products:
- Fresh food items
- Industrialized foods for home consumption
- Basic cleaning and personal hygiene products
- Non-alcoholic beverages
Prohibited products:
- Alcoholic beverages
- Tobacco products
- Medications
- Non-food related products
Accredited establishments
Each operator has specific accredited networks. Always check if the establishment accepts your card before purchasing.
Main accredited networks:
- Large supermarket chains
- Neighborhood markets
- Butcher shops and bakeries
- Street markets (some operators)
Unused balance normally doesn’t expire, accumulating on the card for later use, according to operator rules.
Frequently Asked Questions
Are food vouchers mandatory by law?
No, food vouchers are not mandatory under CLT (labor law). They become mandatory only when provided for in collective agreements, employment contracts, or when companies offer them regularly for more than 12 months, creating acquired rights.
How do you calculate food vouchers when there are absences in the month?
Divide the monthly value by the working days in the month, then multiply by days actually worked. Unjustified absences proportionally reduce the benefit value.
Can employers deduct food voucher value from salary?
Yes, employers can deduct up to 20% of the food voucher value directly from salary, according to PAT regulations. The remainder is covered by the company.
Are food vouchers taxed in Income Tax?
No, food vouchers are not taxed in workers’ IRPF (income tax) when provided within PAT rules. For companies, it can generate tax deduction of up to 4% of due income tax.
Can I use food vouchers at any establishment?
No, only at establishments accredited by the card operator. Supermarkets, butcher shops, bakeries, and markets are the main acceptance points, but always verify before purchasing.
What happens if I don’t use all the food voucher in the month?
Generally, the balance doesn’t expire, accumulating on the card for use in following months. Some operators may have specific rules about expiration dates, consult your card terms.
How does calculation work in months with holidays?
National, state, or municipal holidays reduce the number of working days in the month. The value per working day increases proportionally, but the total monthly value remains the same if you work all available working days.