Brazilian Law No. 14,442/2022 introduces rules on meal allowance and the telework framework.

On September 02, 2022, Law No. 14,442/2022 was published in the Federal Official Gazette of Brazil.

Law No. 14.442/2022 (“Law”) results from the conversion of Provisional Presidential Decree No. 1,108/2022 and regulates the payment of meal allowances to employees, in addition to the telework framework provided for in articles 75-A et. seq. of the Brazilian Labor Code (“CLT”).

Regarding telework, the Law reproduces the wording of Provisional Presidential Decree No. 1,108/2022 and consolidates important changes, given that it can potentially impact companies’ everyday activities from both an economic and practical perspective. The Law also requires changes to internal policies and the adoption of measures through individual and collective agreements. The legislative changes include:

• Change in the concept of telework: The predominance of the remote work model is no longer an essential element to constitute telework. As a result, “hybrid” frameworks are also covered by the provisions of articles 75-A et. seq. of the CLT. 

• Express provision in the individual employment agreement: The provision of services within the telework framework must be expressly stated in the instrument of the individual employment agreement. Consequently, “hybrid” or “flexible” frameworks will require the execution of individual agreements with employees.

• Exemption from working hours control only for employees on a telework framework hired by specified production or task: Art. 62, III of the CLT was amended so that only employees hired by specified production or task under the telework framework are excluded from the working hours control system.

• Use of telematic resources: Time spent outside of regular working hours using technological equipment and infrastructure, software, digital tools, or internet applications necessary to carry out telework activities does not constitute working time, standby or on-call shift regime (on site or from home), unless provided for otherwise in an individual agreement or collective bargaining agreement.

• Telework for interns and apprenticeship programs: Need for express authorization to adopt the telework framework for interns and apprentices.

• Union classification by the place where company’s offices are located: The provisions set out in local legislation and in collective bargaining agreements relating to the territorial base of the employer’s facility where the employee is registered apply to employees under a telework framework.

• Telework abroad: The Brazilian legislation applies to the employment agreement of the employee hired in Brazil who chooses to carry out telework activities outside the Brazilian territory, with the exception of provisions contained in Law No. 7,064/1982.

• Expenses for returning to on-site work: The employer will not be responsible for expenses resulting from the return to on-site work, in the event that the employee chooses to carry out telework or remote work outside the location provided for in the agreement, unless otherwise agreed between the parties.

• Priority for employees with disabilities and parents/ legal guardian of children up to four years old: Employers must give priority to employees with disabilities and employees with children up to four years old under their legal care when allocating vacancies for activities that can be carried out through telework regime. 

As for the meal allowance, Law 14.442/2022 did not bring significant changes, but granted legal coverage to some provisions on the matter that were being questioned. In addition, the Law extended some of these provisions beyond the Worker’s Food Program (“PAT”). In particular, the Law sets forth that:

• The meal allowance provided for in art. 457, §2 of the CLT must be used exclusively for the payment of meals in restaurants and similar establishments or for the purchase of foodstuffs in commercial establishments.

• Prohibition from including in the services agreement, regarding the provision of meal allowance as provided for in art. 457, §2 of the CLT, any clause providing for: (i) discount on the contracted amount; (ii) transfer or payment terms that mischaracterize the prepaid nature of the amounts to be granted; and (iii) other direct or indirect payments or benefits of any nature not directly connected to the promotion of the employees’ health and food safety.

Demarest’s Labor and Employment team remains available to provide any further clarifications and assist with carrying out necessary measures.