The regulation of the Worker's Food Program (PAT) has just undergone its most significant transformation. The publication of Decree No. 12,712, in November 2025, modernizes the sector's rules and imposes an immediate review of corporate governance practices. While the previous scenario allowed for aggressive negotiations, the new regulation establishes strict limits. The objective is to restore the nutritional purpose of the benefit, transferring a much greater responsibility for oversight to the employer.

One of the most impactful changes concerns the financial dynamics of contracts, with the express prohibition of so-called discounts or "negative rates." Historically, many organizations negotiated discounts on the face value of the benefit or extended payment terms that functioned as indirect financing. Article 13 of the new decree nullifies these clauses, considering them a misuse of purpose.

For companies, the immediate risk is the loss of accreditation from the PAT (Worker's Food Program). This means that legal departments must urgently audit existing contracts. Maintaining any undue financial advantage jeopardizes the tax exemption on payroll. In practice, the entire amount paid could be converted into salary. in its natural state, generating a retroactive incidence of labor and social security charges.

Beyond financial matters, the operational routine of HR will also be affected by the mandatory interoperability. The legislation consolidated the concept of an open arrangement, determining that commercial establishments must accept any benefit card, regardless of the brand. This eliminates the old acceptance barriers at payment terminals and ends the exclusivity of certain operators.

Simultaneously, the employee gains the right to free portability. Now, the employee can request the transfer of their credit to the operator of their choice, at no cost, removing the company's monopoly on this choice. Although the measure empowers the employee, it requires HR to adapt its payroll systems to handle multiple credit destinations without generating delays, thus avoiding risks of moral damages.

Another point that requires close attention concerns the popularization of flexible benefit cards. The decree is explicit in prohibiting the use of food voucher funds for the purchase of alcoholic beverages, cigarettes, or non-food products. Mechanisms for [further actions/purchases] are also prohibited. cashback that undermine the health of the worker.

For companies that adopt "multi-benefit" cards, ensuring technological security becomes mandatory. "Wallets" intended for food expenses must be protected against transfers for other purposes. The absence of effective safeguards can lead to audits mischaracterizing the compensatory nature of the benefit, creating a huge labor liability for the organization.

Given this new scenario, a passive stance is no longer a safe option. Failure to comply with the new guidelines subjects offenders to fines that can reach fifty thousand reais, doubled in case of recurrence. The legal recommendation is clear: reviewing the contractual drafts with suppliers and updating internal policies is the only way to maintain the legal security of the operation.