Brazil: new social security contributions on meal benefits

There is no such thing as a free lunch

In Brazil there is a meal benefits system in place, the Programa de Alimentação do trabalhador (PAT),  which up until recently enabled companies to contract catering companies for providing discounted meals to their employees.

However, the tax appellate court (Conselho Administrativo de Recursos Fiscais) has decided that the nature of the program equals a cash value benefit which is subjected to social security contributions (Process # 10166.722657 / 201072).

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