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  • 29 NOVEMBER 2024
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Can workers refuse to receive the food subsidy on a card?

'Work and taxes (un)complicated' is a section of Notícias ao Minuto, signed by Dantas Rodrigues, on issues related to work, personal finances and taxes.

Can workers refuse to receive the food subsidy on a card?
Notícias ao Minuto

08:10 - 24/05/24 por Notícias ao Minuto

Economia Trabalho e impostos (des)complicados

"The food allowance is not remunerative, that is, it is not part of the category of remuneration; it is rather a social benefit granted by companies (that so decide) to workers, to compensate for meals made outside the home and during working hours. 

The value of the meal allowance is set by ordinance for public administration workers, with Ordinance No. 107-A/2023 setting the value at €6 per day

This allowance can be paid in two ways: in cash, in which case it is exempt from IRS up to the value of €6 per day; or by meal card, in which case it is exempt from IRS up to the value of €9.60 per day, being paid only for days of effective work.  

The right to a meal allowance was introduced by Decree-Law No. 305/77, for civil servants, and is therefore not a right of private sector workers, since neither the Labor Code nor any other legal instrument establishes such a right for the latter. 

Since the food allowance is not a right legally guaranteed to workers, as a general rule, they cannot refuse its payment by card or in cash, since there is no legal obligation for the company to pay the food allowance or how to pay it. However, this does not exclude the possibility of the worker and the employer, when negotiating the employment contract, establishing the payment of a food allowance, its value and method of payment."

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The publication of the 'Work and taxes (un)complicated'' column is biweekly. Be a part of it too. Send your questions, queries or suggestions for topics to the email address economia@noticiasaominuto.com.

Dantas Rodrigues has been a lawyer since 1993 and a partner at Dantas Rodrigues & Associados. He has also been a professor of Law at the Polytechnic Higher Education since 1995.

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