{"id":100283,"date":"2022-11-04T15:17:04","date_gmt":"2022-11-04T18:17:04","guid":{"rendered":"https:\/\/pontoteste.com.br\/exal\/restaurant-management\/market-and-pat\/"},"modified":"2026-10-05T14:09:26","modified_gmt":"2026-10-05T17:09:26","slug":"market-and-pat","status":"publish","type":"page","link":"https:\/\/exal.com.br\/en\/restaurant-management\/market-and-pat\/","title":{"rendered":"Market and PAT"},"content":{"rendered":"

Market and PAT<\/h1><\/div><\/div><\/div>
\"Exal<\/span><\/div><\/div><\/div><\/div><\/div>

The corporate restaurant market in numbers<\/h2><\/div><\/div><\/div>

MEALS<\/h4><\/div>

in millions\/day<\/span><\/p>\n<\/div>

\"Exal<\/span><\/div><\/div><\/div>

EMPLOYEES<\/h4><\/div>
<\/span><\/div><\/div><\/div>

REVENUE<\/h4><\/div>

in billions of reais
<\/span><\/p>\n<\/div>

\"Exal<\/span><\/div><\/div><\/div><\/div><\/div>

PAT – Worker Meal Program<\/h2><\/div>

Exal is based on the Worker Meal Program.<\/p>\n

The so-called PAT was established by Law No. 6,321, of April 14, 1976, and is currently regulated by Decree No. 10,854, of November 10, 2021, with complementary instructions established by Ordinance MTP\/GM No. 672, of November 8, 2021. The purpose of the Law was to benefit workers with access to food during working hours \u2014 from a development and greater business-security perspective, rather than one of an exclusively social nature.<\/p>\n

All companies, regardless of the number of employees they have, can and should enroll in PAT, at any time of the year.<\/p>\n

Employers wishing to join the Program must complete their enrollment\/registration by filling out the enrollment form via the Internet, at the page http:\/\/www.trabalho.gov.br\/sistemas\/patnet\/<\/strong><\/a>.<\/p>\n<\/div><\/div><\/div>

\"Exal<\/span><\/div><\/div><\/div><\/div><\/div>

Benefits of Participating in PAT<\/h2><\/div>

By enrolling your company in PAT, you can benefit from an exemption from payroll charges (INSS, FGTS, among others) on the value of the benefit. In addition, companies that file income tax under the actual profit method can benefit from a tax incentive deduction per meal provided, limited as set forth in the specific Law (Law 9,532\/97).<\/p>\n<\/div><\/div><\/div>

\n
\n\n\n\n\n\n
BENEFITS FOR THE COMPANY\n<\/th>\nBENEFITS FOR EMPLOYEES\n<\/th>\n<\/tr>\n<\/thead>\n
\n
    \n
  • Increased productivity; <\/li>\n
  • Reduction in tardiness and absences (absenteeism);<\/li>\n
  • Reduction in workplace accidents;<\/li>\n
  • Increase in the quality level of products\/services;<\/li>\n
  • Increase in job satisfaction\/motivation;<\/li>\n
  • Increase in the company’s attractiveness to employees;<\/li>\n
  • Ability to ensure employees have an adequate meal, even while in transit, away from the workplace;<\/li>\n
  • Ease of implementation and control;<\/li>\n
  • Tax incentive on expenses related to worker meals.<\/li>\n<\/ul>\n<\/td>\n
\n