September 22, 2022

Measures on teleworking and the payment of meal allowances feature in Law No. 14.442 of 2022, published in the Official Journal on 5 September 2022, and converting Provisional Measure No 1.108 of 2022.  




  • Employees no longer have to predominantly telework to be covered by the law; hybrid workers and workers who must regularly visit their employer’s workplace to carry out specific activities are now included. Trainees and apprentices also can telework, subject to direct authorization.
  • Employment contracts must specify if the employee is a teleworker.
  • Teleworkers hired in Brazil, but who choose to telework from another country, are subject to Brazilian employment law, unless the parties agree otherwise.
  • Employers must prioritize the allocation of telework to employees that have a disability, have children under age four, or are legal guardians.
  • Teleworkers are covered by the terms of collective agreements applicable to the worksite to which they provide their services.   
  • Teleworkers are now generally subject to working time law (only employees hired for specific tasks or production are not covered), unless specified in an individual or collective bargaining agreement. 
  • Employers are not liable for the costs of teleworkers who opt to return to the physical office, unless the parties agree otherwise.  


Food allowance

  • Meal allowances must be used exclusively for the purchase of foodstuffs from commercial suppliers, restaurants or similar establishments.
  • Food suppliers that are engaged by companies to provide meal allowances are prohibited from discounting food below the contracted value, applying transfer of payment terms that mischaracterize the prepaid nature of the allowances, or otherwise offering direct or indirect benefits that are unrelated to promoting employees’ health and food safety. Registered suppliers that breach the rules could be liable to fines, loss of related tax incentives, and registration cancellation.


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