Social Commitment and Development: The Requirements of the State Incentive in the Manaus Free Trade Zone

By: Adwair Guimarães

State Incentive

To be eligible for state incentives, industries located in the Manaus Free Trade Zone must comply with specific requirements as a counterpart to the benefits received.

Decree No. 23.994/2003

This decree establishes that companies must be socially responsible and contribute to the quality of life of their employees.

These measures aim to ensure that beneficiary companies give back to the community and promote the well-being of their workers.

Counterpart Obligations

Legal requirement under Decree No. 23.994/2003:Provision of social benefits to employees:

Food

• Provide meals directly through the company;

• Purchase meals from suppliers not benefiting from CODAM* incentives;

• Offer meal vouchers.

  
  

Health

• Comply with occupational safety regulations;

• Provide social security, medical, dental, and social assistance.

  
  

Leisure

• Ensure daily access to entertainment or sports activities during rest periods;

• Participate in leisure events promoted by the company.

*CODAM: Development Council of the State of Amazonas.

Education

• Offer financial assistance for the education of dependents under six years old.

  
  

Transportation

• Provide company-owned or contracted transportation, or offer transportation vouchers.

  
  

Daycare

• Companies with more than 100 employees must provide free daycare services for employees’ children or dependents aged 0 to 6 years.

  
  

Penalties

Failure to meet these requirements subjects companies to penalties, including fines, suspension, or cancellation of state tax benefits.

It is therefore essential that companies remain in full compliance with Decree No. 23.994/2003 and provide the required social benefits to avoid business risks.