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Discover What the CLT Says About Salary Deductions for Health Insurance and Meal Vouchers. See Rules, Limits, and Workers’ Rights.
What Is at Stake for Millions of Brazilian Employees
Health insurance, meal vouchers, and other corporate benefits raise a recurring question among workers governed by the CLT: after all, can the employer deduct these amounts from the salary? The answer depends on legislation, collective agreements, and also individual contracts.
The issue gains relevance because extra benefits have become key in the talent competition, while many companies use them as a competitive differential.
According to experts, the law does not require employers to provide meal vouchers, health insurance, or food vouchers.
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However, when these benefits are stipulated in a collective agreement, arrangement, or employment contract, they become mandatory.
And, in some cases, part of the cost can indeed be passed on to the employee.
Benefits and the CLT: Obligation or Strategy?
According to the Consolidation of Labor Laws (CLT), companies are not legally obligated to offer benefits such as health plans or vouchers.
However, when established in collective agreements, they become mandatory. In these cases, they may come with clear rules about amounts, granting conditions, and even limits on salary deductions.
Labor lawyer Maria Fernanda Redi explains:
“Collective norms can establish the obligation, amounts, grant methods, and usage conditions, whether or not to deduct them from the employee’s salary, as well as limits for such deductions.”
Meal Vouchers and Food: How Does the Deduction Work?
Meal vouchers and food vouchers are regulated by law 6.321/1976, which establishes the Food Program for Workers (PAT).
According to the legislation, deductions can only occur when provided for in a contract or collective agreement. The maximum allowed deduction is 20% of the salary.
Additionally, companies that adhere to the PAT can receive tax incentives, such as deductions on Income Tax, by offering the benefit to their employees.
In this model, all deductions must be described on the payslip and authorized by the employee.
Misuse of Meal Vouchers Can Result in Dismissal
Improper use of the benefit can have serious consequences. Federal law 14.442/22 stipulates that the amounts must be used exclusively for meals and food purchases.
Cases of selling, exchanging for cash, or using on non-food products can justify even dismissal for cause.
Lawyer Luciana Guerra Fogarolli warns:
“The employer must clarify the rules for using the benefit and consider the gradual nature of penalties before making the drastic decision to dismiss the employee for cause.”
In 2024, for example, more than 20 employees at Meta were dismissed after using part of their meal voucher on household items and beverages.
Health Plan: Is There a Limit on Salary Deductions?
The corporate health plan, regulated by law 9.656/98, does not have a legally defined limit for deductions. In practice, it is recommended that the amount does not exceed 30% of the net salary.
The Superior Labor Court also establishes that all salary deductions together cannot exceed 70% of the remuneration.
This rule aims to ensure that the worker maintains minimum living conditions.
Co-payment: When the Employee Pays Part of the Costs
Many companies offer plans with co-payment, where the employer covers the monthly fee and the employee pays part of the consultations, exams, or procedures.
This charge can reach up to 40% of the service value, as long as it is previously authorized in writing.
For higher-cost procedures, such as surgeries, it is common for the company to allow installment payments of the co-payment amount, preventing the deduction from exceeding 30% of the net salary.
Benefits as a Competitive Differential
Although not mandatory in all cases, benefits have a significant influence on attracting and retaining talent. The president of ABRH-SP, Luiz Eduardo Drouet, emphasizes:
“Companies that offer better benefits can attract the best talents, and those that do not take this route have much greater difficulty hiring good professionals and face higher employee turnover.”
What Workers Need to Know
To avoid being caught off guard, employees should carefully observe the employment contract, collective agreements, and the company’s internal policies.
Any form of deduction for benefits must be authorized and transparent, ensuring that it does not compromise the monthly income.
Thus, understanding how health plans, meal vouchers, and other benefits work is essential to protect rights and maintain the balance between salary and quality of life in the corporate environment.
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