Payroll alert: Changes in the amount of meal allowance as of 1 January 2023

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New meal allowance rates for time zones

• 6,80 EUR for time zone from 5 to 12 hours
• 10,10 EUR for time zone more than 12 to 18 hours
• 15,30 EUR for time zone more than 18 hours

Changes in meal vouchers

In connection with the change in the meal allowance, the amounts of the meal allowance provided by the employer in the form of meal vouchers, or a financial contribution also change.

• The minimum amount of the meal voucher must be 75% of the value of the meal for the time zone 5-12 hours, which will be 5,10 EUR as of January 1, 2023
• The employer contribution is a minimum of 55% of the value of a meal voucher, which is 2,81 EUR (if the voucher value is 5,10 EUR) and a maximum of 55% of the meal value for a time zone of 5-12 hours, which is 3,74 EUR
• From the point of view of the financial contribution, the employer contributions must be the same as for meal vouchers, i.e. a minimum of 2,81 EUR and a maximum of 3,74 EUR.

Electronic meal card

As of January 1, 2023 The Labour Code introduces the obligation for the employers to provide the meal vouchers in an electronic form.  The exemption is applicable only in case the employees are not able to use the electronic meal card on the workplace (or its surroundings) during their work hours.