Fiscal incentive of the workers food program to collect the income tax from legal entities opting for real profit

The objective of this paper is to discuss how employee benefits management instruments serve not only to the point that benefits are an indispensable means of supply and support that aim to promote attraction, retention and satisfaction of the staff, increasing productivity, but also contribute positively for the tax collection of organizations. To do this, we will diagnose how the tax aspect of the tax incentive benefits in the payment of income tax is weighted and controlled, based on the calculation of the benefit of the Worker's Food Program (PAT) and its income tax deduction of legal persons. In this way, it is intended to explain the way in which the calculation of the income tax of a commercial company opting for the real profit and the consequent deduction of the fiscal incentive of the PAT, demonstrating how much this one must be carried out for the fiscal, as there is control over the incentive surplus that should be used in the next period of the organization.