Payroll alert: Meal allowances from 1 April 2025

On 27 February 2025, the Notice of the Ministry of Labour and Social Affairs No. 39/2025 Coll. on meal allowance amounts was published. Read the Forvis Mazars' newsletter about changes in meals for employees effective from 1 April 2025.

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Meal allowance amounts valid from 1 April 2025

  • €8.80 for the time zone of 5 to 12 hours
  • €13.10 for the time zone 12 to 18 hours
  • €19.50 for the time zone over 18 hours

How will the changes affect the financial contribution and meal cards?

In connection with the change in meal allowances, the amounts of meal allowances provided by the employer in the form of meal cards (tickets) or a financial contribution are also changing.

  • The minimum amount of the meal voucher must be 75% of the value of the meal for the time zone of 5-12 hours, which will be €6.60 as of
    1 April 2025.
  • The employer's contribution is a minimum of 55% of the meal voucher value, which is €3.63 (if the ticket price is €6.60) and a maximum of 55% of the meal price for the time zone of 5-12 hours, which is €4.84.
  • From the point of view of the financial contribution, the employer's contributions must be the same as for meal vouchers, i.e. the minimum of €3.63 and the maximum of €4.84.

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Payroll alert - Meal allowances from 1 April 2025

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