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How the VR co-pay under CCT works

The vale-refeição (VR) and vale-alimentação (VA) are benefits regulated by the PAT — Programa de Alimentação do Trabalhador (Law 6,321/1976). The company pays for the full ticket, then deducts a co-pay from the employee. That co-pay is set in the collective bargaining agreement (CCT) and usually runs 1% to 2% of either the ticket value or the base salary. The math is straightforward: employee_discount = ticket_total × cct_percent, and whatever is left is on the company. Say you have a R$ 500 monthly VR with a 20% co-pay in the CCT. That leaves R$ 100 coming out of the employee's pocket and R$ 400 subsidised by the employer.

A company registered in PAT can write off the VR cost against IRPJ (corporate income tax), up to 4% of the tax due. That is what makes the benefit cheaper than handing over the same money as salary. Among the providers you will run into in Brazil are Ticket (Edenred), Sodexo (Pluxee), Alelo, VR Benefícios and Caju. And the benefit stays free of INSS, IRRF and FGTS for as long as the company keeps its PAT enrolment.

Brazilian context: PAT and portability

MP 1,108/2022 brought in portability. From May 2023 on, the employee can switch providers and spend the balance at any accredited merchant, which broke the old lock-in. The same MP also banned the commercial discounts that operators used to hand the employer at the merchant's expense. For HR, the practical upshot is renegotiating contracts every cycle to keep fees in check. The employee discount on the paycheck, meanwhile, stays exactly whatever the CCT fixed.

FAQ

Is the VR taxed? Not while the company sits inside PAT. Drop the PAT enrolment and the benefit is treated as salary, so INSS, IRRF and FGTS all start applying.

What is the difference between VR and VA? VR covers meals at restaurants and snack bars, while VA is meant for groceries. Since MP 1,108/2022 the cards can no longer be swapped around. Each balance is kept separate.

Can the employer set a co-pay above the CCT? No. Treat the CCT percentage as a ceiling. Charge more than that and you open the door to back-pay claims at the TRT.