The food allowance for 2025 brings new features that could significantly impact the way this benefit is treated by companies and enjoyed by workers. The main change refers to the tax exemption limits, which continue to differentiate payment in cash and the use of meal cards.
According to the information released, the tax exemption limit for cash payments remains set at R$6 per day. In the case of payment via meal cards, the maximum amount exempt from IRS and Social Security contributions rises to 10.20 euros per day, representing an increase compared to the 9.60 euros previously applicable.
This difference in tax treatment aims to promote the use of meal cards, which offer benefits to both workers and companies. For employees, payment via card translates into higher net income, as amounts above the exempt limit are taxed to a lesser extent. Furthermore, the cards allow use in restaurants, supermarkets and other establishments, ensuring flexibility in benefit management.
On the other hand, companies benefit from a reduction in tax charges when choosing to pay by card, as amounts up to the limit of 10.20 euros are exempt from Social Security contributions. For many organizations, this measure represents an opportunity to offer more attractive benefits without a significant increase in operating costs.
It is important to highlight that the food allowance is only paid on working days and is not due during periods of absence, such as holidays or justified absences. In the private sector, subsidy payment is not mandatory, but many companies follow public administration practices as a reference.
The increase in the tax exemption limit for meal cards reinforces the trend towards digitalization of labor benefits and provides a win-win solution for both parties involved. This change is, without a doubt, a relevant evolution in terms of working conditions in Portugal.
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