Changes in meal vouchers

Changes to the Labour Code with effect from 1 March 2021.

From 1 March 2021, the possibilities of provision of catering include a financial contribution for meals. This contribution is exempt from taxes and levies.

Until 28 February 2021, financial contribution for catering could be exempt from taxes and levies only in case the employee could not use any of the catering possibilities provided by the employer based on a medical confirmation issued by a specialized medical doctor due to health reasons.

From 1 March 2021, the financial contribution applies to employees to whom the employer does not provide catering in its own catering facility or in a catering facility of another employer.

In such case, the employee has the right to choose between meal vouchers/meal card or a financial contribution for meals.

Pursuant to a temporary provision of Section 250p with effect from 1 March 2021.

"An employer who prior to 1 March 2021 concluded an agreement on the provision of meal vouchers with a legal person or with a natural person authorized to provide catering services shall act in accordance with Section 152, par. 7 effective from 1 March 2021 only after the expiry of the date of effectiveness of such agreement, but at latest from 1 January 2022."

The employer has the right to determine in an internal regulation an adequate deadline for the employee’s decision and a minimum period during which the employee is bound by his or her selection (maximum 12 months) and the procedure for a situation when an employee does not make a selection within the deadline.

The amount of the financial contribution for catering

  • At least 55% of the minimum meal voucher value (3.83), i.e., EUR 2.11.
  • Not more than 55% of the meal allowance provided for business trips lasting 5 to 12 hours (5.10), i.e., EUR 2.8.

In addition, the employer may increase the financial contribution by using the social fund resources.

 

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