Social security is a very important subject to keep up to date. With this, it should be known that the government decided to extinguish the collection of social security contributions that still affect the value of food benefits. Therefore, such amounts are not included in the calculation base for social security contributions, thus reducing labor costs for employers.
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The measure was proven by President Jair Bolsonaro, who commented on his social networks about this fact about the binding opinion. AGU/BBL 004, by Advocate General Bruno Bianco, who decides not to include food vouchers in the social security contribution.
In addition, he added that the Union would stop charging these amounts, which ends up leading to the extinction of ongoing proceedings at Carf (Administration Council for Tax Resources) and at the Judiciary.
Since the labor reform was approved in 2017, the non-inclusion in the social security contribution on the value of the meal ticket has come into force. But before the change in legislation, there was a legal dispute over its validity.
The opinion understands that food subsidies paid in the form of magnetic cards or some type of “vale” are equivalent to in natura subsidies (through basic baskets or meals provided at the place of work). Thus, if the aid in natura no longer included a subsidy, this other form of food voucher would also no longer be taxed.
In this 2017 labor reform, the law ensures that the employer has the possibility to give some type of bonus to employees who stand out in the company. And this feat would not affect his contribution.
According to the text, “The amounts, even if usual, paid as per diem allowance, food allowance, prohibited payment in cash, per diem for travel, prizes and allowances are not part of the employee's remuneration, are not incorporated into the employment contract and do not constitute the basis for the incidence of any labor and social security charge”.
Therefore, even if the company is not enrolled in the Worker's Food Program (PAT), the payment the food allowance for the same is not part of the basis for calculating social security contributions and the FGTS. According to the understanding of the current jurisprudence, the amounts paid with food as in natura or in “vouchers” should not be based on these same calculations.