The search for more efficient and economical models to meet the needs within the Public Administration is not only a legal requirement, but an indispensable premise to guarantee the good management of scarce public resources.
In a scenario where transparency, equality and cost-effectiveness are central pillars, decisions related to supplier selection criteria in tenders gain prominence, especially when they involve strategic services, such as the management of employee benefits.
In this context, the debate on the adoption of innovative practices, such as negative rates, pits the search for economic efficiency against guarantees of legality and quality in the execution of contracts, creating a dilemma that requires deep reflection and a balance between competitiveness and public interest.
Catalyzed by Federal Law No. 14,442/2022, this tension iraq telegram data imposes interpretative and operational challenges on the Public Administration in the search for economy and competitiveness in tenders.
To address the issue, without disregarding the discussions held at an earlier time, we start from the aforementioned law, which is the result of the conversion of Provisional Measure No. 1,108, of 2022, and provides for the payment of food assistance to employees and other measures.
Since its publication, a debate has begun within the Public Administration regarding the appropriate methodology for hiring a company specialized in administering the food assistance benefits granted to public servants.
This is because, when contracting a legal entity to provide food assistance as referred to in the aforementioned law, it was prohibited to demand, impose and/or receive: i) any type of discount or discount on the contracted amount; ii) transfer or payment terms that would disregard the prepaid nature of the benefit; and ii) direct or indirect funds or benefits that were not linked to the promotion of the employee's health and food safety.
Therefore, in this study we will seek to identify the real recipient of the rule under debate and reflect on whether it should apply to any and all situations in which a bidding process is intended to be launched to contract a company to manage benefits.
Understanding the context and essence of the standard
Initially, it is necessary to seek the legislator's intention during the creation of the norm ( mens legislatoris ).
As reported, Federal Law No. 14,442/2022 is the result of the conversion of MP 1,108, which, in line with its explanatory memorandum, intended, among others, to promote changes in the rules related to workers' food, in order to improve the execution of the Worker Food Program - PAT.
The PAT is a government program and its objective is to seek to improve the nutritional situation of workers, in order to promote their health and prevent occupational diseases, to which companies adhere voluntarily and generate tax benefits.
Throughout its operation and with the advent of current payment arrangement models, which began to compete with each other through the offer of negative rates, a double benefit was identified for companies benefiting from the PAT, namely, the discount rate granted by the companies managing the benefit and the tax benefit obtained from the Government.
Federal Decree No. 10,854/2021 had already anticipated the need to prohibit practices such as discounts and indirect benefits within the scope of the PAT, highlighting that these measures compromise the essential purpose of public policy, namely, to promote the nutritional health of workers.
Federal Law No. 14,442/2022, therefore, does not introduce a ban, but consolidates a regulatory movement that seeks to avoid double benefits for contracting companies, protecting the value chain and ensuring greater efficiency in public policy.
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