Articles | Postado no dia: 24 September, 2026
PAT Inspections: What Your Company Needs to Know to Avoid Administrative Fines
The Worker’s Food Program (PAT) is a federal policy that facilitates workers’ access to food while offering tax benefits to participating companies. Companies under the actual-profit tax regime may deduct part of their expenses from Corporate Income Tax (IRPJ), while the amounts granted to employees are not considered part of their salary and, therefore, are not subject to INSS or FGTS contributions.
In September, the Ministry of Labor and Employment (MTE) notified 115 companies, including participating companies, benefit operators and commercial establishments, due to irregularities involving food and meal vouchers. Among the practices identified by Labor Inspection authorities were:
- fees charged above the 3.6% cap established by Decree No. 12,712/2025;
- payments to commercial establishments made more than 15 calendar days after the transaction;
- the practice known as “rebate”, involving discounts and bonuses granted to contracting companies, which is now prohibited.
The notification initiates an administrative proceeding and requires the submission of detailed documentation. If the irregularity is confirmed, the consequences may include an infraction notice, a fine of up to R$50,000, doubled in cases of repeat offenses, cancellation of the company’s PAT registration, loss of tax incentives and, in the case of benefit operators, loss of accreditation.
What should companies do now?
- Review the contract with the benefit operator, including fees, payment deadlines and bonuses received.
- Ensure that the benefit is used exclusively for food-related purposes.
- Guide employees on the proper use of the card.
- Keep the company’s registration updated on the MTE portal and maintain all relevant documentation properly organized.
Actor: Mateus Amaral
