What is transport voucher (vale-transporte)?
The transport voucher (vale-transporte) is the benefit, created by Law 7,418/1985, that the employer advances to the employee for the home-to-work commute on public transport. It is mandatory for anyone who declares using public transport, optional for those who do not need it, and the company may waive it when it provides its own transport.
The cost is shared: the employee contributes up to 6% of base salary, deducted on the payslip, and the employer bears anything above that limit. If the actual fare cost is lower than 6%, only the actual cost is deducted. The benefit has no salary nature: it stays out of the INSS, FGTS and IRRF bases and does not flow into vacation pay or the 13th salary.
The employee declares in writing their address and the transport they use, and a false declaration is serious misconduct. Paying the amount in cash has been accepted as long as it is earmarked for transport and carries no salary nature, but the most common form is still a prepaid transport card or ticket.
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Base salary of R$ 2,000.00 and two R$ 5.00 fares a day over 22 working days: the month costs R$ 220.00. The deduction cap is 6% of R$ 2,000, or R$ 120.00, so the employee pays R$ 120.00 and the company R$ 100.00. On a R$ 4,000.00 salary, 6% would be R$ 240.00, but the deduction stops at the R$ 220.00 actual cost.
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What is the maximum vale-transporte deduction?
6% of base salary, excluding allowances and overtime. If the month's fares cost less than that, only the actual cost is deducted.
Is vale-transporte part of the INSS and FGTS base?
No. The benefit has no salary nature: it is outside the INSS, FGTS and income-tax bases and does not flow into vacation pay, the 13th salary or severance.
Can an employee decline the transport voucher?
Yes. Anyone who does not use public transport can declare in writing that they do not need the benefit, and the employer stops providing and deducting it.