Social contribution on payroll and exemption from food allowance

Abstract

This article aims to explore the legal indeterminacy surrounding the possibility of free transit of credits between meal vouchers and food vouchers and its impact on the exemption of social contributions on payroll. Employing the Logical-Semantic Constructivism method and foundations from the philosophy of language, the article seeks to clarify whether this practice affects eligibility for exemption. Initially, the article underscores the importance of revisiting the interpretation given to the tax benefit, considering new business models and in light of changes in labor relations, such as the increase in remote work. Companies that offer meal and food vouchers are important partners for employers, facilitating the provision of food benefits to employees. A rigorous analysis of legal language is emphasized to ensure scientific accuracy. The legal norm is discussed from two perspectives: a broad sense (propositions derived from legal statements) and a strict sense (propositions structured in hypothetical-conditional judgments capable of regulating intersubjective conduct). It analyzes the norm that establishes the social contribution on payroll, identifying its five criteria (material, spatial, temporal, personal, and quantitative). The material criterion is defined as the provision of remuneration in exchange for work performed. The tax base is the total remuneration paid to employees. The article discusses the exemption of food assistance as provided by legislation (CLT and Law 8,212/91), which excludes the social security contribution on in natura food provided to workers. The legislation allows food assistance to be offered through vouchers, provided they are used exclusively for the purchase of food. Federal Decree No. 10,854/2021 is analyzed to explain the necessity of keeping funds in separate accounts and ensuring their exclusive use for food, prohibiting withdrawals or transfers to accounts not linked to the Worker’s Food Program (PAT). The article concludes that the free transfer of credits between meal and food vouchers does not affect the exemption of food assistance, as long as the funds are used exclusively for the purchase of in natura food. Subordinate legislation does not impose significant restrictions on this practice, and even if it did, it could not supersede higher normative provisions that grant the exemption. Thus, the arrangement between meal and food credits does not limit the exemption from social contributions on payroll.