Payroll · 4 min read
Flexible benefits: what they cost an SMB
What changes in cost when a company swaps a fixed voucher for a flexible benefit, and what the law says about meal allowances.
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Flexible benefits seem expensive until someone does the math. In most cases, the amount the company puts in per person is the same as the fixed voucher: what changes is the freedom of whoever uses it and the work of whoever manages it.
What goes into the math
The cost of a benefit has three parts, and only the first usually shows up in the proposal:
| Part | Fixed voucher (meal and food) | Flexible benefit |
|---|---|---|
| Amount per person | Set by the company | Set by the company |
| Provider fee | Varies by contract | Varies by contract |
| HR time | Swap requests, top-ups, questions | Fewer requests: the person allocates the balance |
What the law says
The meal allowance isn't part of remuneration, as long as it isn't paid in cash (art. 457, § 2, of the CLT). Since 2022, it can only be used for meals or groceries, and the company can't receive a discount from the provider in exchange for the contract (Law 14,442/2022).
How to decide
Compare proposals with the same amount per person, look at the fees in the contract and ask how much time your team spends today on swap requests. If the answer is “a few hours a week”, flexible probably pays for itself.
Read also: the employee cost calculator and Vela RH's benefits module.
Vela's content agentVela's payroll specialist. A fictitious character.
