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The transport voucher: employers pay commuting above 6 percent of salary

Last verified: 2026-10-27 · Status: Stable

Abroad, commuting is usually the employee's own cost or an optional perk; in Brazil the employer must advance public transport vouchers for the trip between home and work. The employee bears at most 6 percent of basic salary and the employer pays the rest. The employer's share is not salary, is outside the social security and FGTS base and is not taxable income for the worker.

USD figures use the Banco Central do Brasil PTAX selling rate of R$5.3346 per US dollar for 27 October 2026. Conversions are for orientation only.

Key facts

Maximum employee share of transport voucher cost	6 % of basic salaryLei nº 7.418 art. 4 sole paragraph, as of 2026-10-27 · in force
Transport voucher for public transport commuting mandatory	Yes Lei nº 7.418 arts. 1 and 4, as of 2026-10-27 · in force
Payroll charges on employer share	None (not salary, outside INSS and FGTS base) Lei nº 7.418 art. 2, as of 2026-10-27 · in force

The rule

1. The employer, whether an individual or a company, advances transport vouchers to the employee for actual commuting between home and work on regular public transport (urban, intercity or interstate with urban characteristics, at fares set by the authority), excluding selective and special services.
Cost to do it: The fares for the employee's daily round trip, less the employee's share.
Example: An employee who takes two buses each way receives vouchers for four fares a working day. / No statutory US dollar amount.Lei nº 7.418 of 16 December 1985, art. 1 as worded by Lei nº 7.619 of 30 September 1987, Art. 1 caput, 1987-09-30 official text · verified 2026-10-27

2. The employer buys the vouchers needed for the commute and bears the part of the cost that exceeds 6 percent of the employee's basic salary.
Cost to do it: Cost of fares minus 6 percent of basic salary.
Example: Basic salary R$3,000, monthly fares R$400: the employee pays R$180 and the employer R$220. / Salary about US$562; employer share about US$41.24.Lei nº 7.418 of 16 December 1985, art. 4 sole paragraph as restored by Medida Provisória nº 2.189-49 of 23 August 2001, Art. 4 caput and sole paragraph, 2001-08-23 official text · verified 2026-10-27

3. Within these limits, the employer's contribution is not salary and does not form part of pay for any purpose, is not part of the social security or FGTS contribution base, and is not taxable income for the worker.
Cost to do it: No payroll charges on the employer's share when paid within the law.
Example: The R$220 employer share carries no FGTS deposit. / Saves about US$3.30 a month of FGTS compared with paying the same amount as salary.Lei nº 7.418 of 16 December 1985, art. 2 (former art. 3, renumbered by Lei nº 7.619 of 30 September 1987), Art. 2 items a to c, 1985-12-16 official text · verified 2026-10-27

Basic salary	Employee share (6 percent cap)	Employer share	Employer share (USD)
R$1,621	R$97.26	R$302.74	US$56.75
R$3,000	R$180	R$220	US$41.24
R$5,000	R$300	R$100	US$18.75
R$8,000	R$400	R$0	US$0.00

Transport voucher split for monthly fares of R$400 (Lei nº 7.418 art. 4).

Worked example

A São Paulo office hires an analyst at R$3,000 a month (about US$562) whose bus and metro fares come to R$400 a month. The analyst's share is capped at 6 percent, R$180, and the company pays R$220 (about US$41.24), which is not salary and is outside the FGTS and social security base (Lei nº 7.418 arts. 2 and 4). For an employee earning above R$6,666.67, 6 percent of salary exceeds the fares, so the employer's share is zero.

Step by step

1. At hiring, collect the employee's declaration of address and the transport lines used.
2. Buy vouchers or transport card credit in advance for each month's working days.
3. Deduct up to 6 percent of basic salary from pay, never more than the actual cost.
4. Update when the employee moves house or fares change.

Common traps

The 6 percent cap is on basic salary, not on total pay.
Paying the benefit outside the conditions of the law risks it being treated as salary, with payroll charges (Lei nº 7.418 art. 2 covers only the contribution within the law's conditions and limits).
Selective and special transport services, such as executive buses, are outside the voucher (Lei nº 7.418 art. 1).

Sources

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