CLT Transport Voucher 6 Percent Discount Calculator
Computes the 6% maximum payroll deduction for Brazilian CLT transport voucher (vale transporte) and the effective discount vs real transport cost.
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How the 6% transport voucher discount works
Law 7,418/1985, read together with CLT article 459, obliges the employer to give a vale-transporte (VT) to any CLT worker who relies on public transport to get from home to work and back. The worker chips in at most 6% of the base salary. When the real monthly commute costs less than that, only the real amount comes out. So the formula is discount = min(6% × base_salary, real_transport_cost) and the employer makes up the rest. Take a R$ 2,000 base salary with a R$ 220 monthly commute: 6% works out to R$ 120, the real cost is R$ 220, so R$ 120 is deducted from the worker and the employer picks up the remaining R$ 100.
The VT may come as one pass or as separate tickets for each mode you use (bus, metro, train, ferry). Neither INSS nor IRRF touches the benefit, and it can't be handed over in cash unless the local network simply has no electronic option. The worker has to put the route and the cost in writing. Lie about it and you've given fair grounds for dismissal under CLT 482.
Brazilian context: SPTrans, Bilhete Único and BR
São Paulo employers mostly load up the SPTrans Bilhete Único, Rio uses RioCard, and intercity travel runs on Bilhete BR or a paper voucher. Whichever operator you're on, the 6% cap holds. People who work fully remote and never commute fall outside the rule, so a 100% home-office contract carries no VT. Hybrid workers get VT scaled to the days they actually show up at the office.
FAQ
Can the worker refuse the VT? Yes. Someone who walks, bikes or drives their own car can opt out in writing. Once the benefit ends, so does the discount.
Is VT included in the 13th salary base? No. As a non-salarial benefit (CLT 458 §2 III), it stays out of the calculation bases for the 13th salary, vacation and FGTS.
What if the commute cost is below 6%? Then only the real cost comes out. Think of the 6% as a ceiling rather than a set figure; the worker never pays more than the fare they actually spend.
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