During this year, we have already informed you about the possibility of providing a financial contribution for meals. From 1 January 2022, further changes in this area will apply.

Meal ticket and financial contribution:

• Contribution up to the amount of 2.81 euros (up to 55% of the current basic amount of board) - non-taxed (source costs of the employer)
• Employer's contribution from the social fund - non-taxed, the current legislation does not stipulate a minimum or maximum amount of the contribution from the SF (source social fund)
• Employer's contribution over the amount = 2.81 € + amount of contribution from the SF - taxable income of the employee - the amount of the contribution in excess enters the levies on the part of both the employee and the employer and the income tax from dependent activities on the part of the employee

The provision of meal vouchers and a financial contribution for meals must always be made to the employee in advance (otherwise it will not be a tax expense for the employer, as it was not provided in accordance with § 152 of the Labor Code). This applies to the provision of all forms of meals by the employer:

• the value of the food provided by the employer to the employee for consumption at the workplace,
• the value of the food in the context of meals provided through other entities,
• provision of meal vouchers / meal cards in the form of credit on the card,
• providing a financial contribution for meals.

Changes that have occurred in comparison with 2021:

• Until now, the meal voucher has not been taxed for the employee in full, this is no longer the case (there has been an equal treatment in the case of the provision of a meal voucher and a financial contribution),
• From January 1, 2022, all forms of meal allowance will be disadvantaged - in the new way even from the employer's contribution to the meal voucher over the amount of € 2.81 + the SF contribution, income tax and levies will be paid (until now it was applied only to financial contribution).

Choice and obligation to provide information

An employer who, before 1 March 2021, or in the period from 1 March 2021 to 31 December 2021, concluded a contract for the provision of meal vouchers, which was authorized to provide catering services (issuer of meal vouchers), was not obliged to allow employees to choose between meal vouchers and financial meal allowance immediately from the effective date of the amendment to the Labor Code, ie from 1 March 2021.

In this case, the employer is obliged to allow employees to choose between a meal voucher and a financial meal allowance after the termination of the contract on the provision of meal vouchers, but no later than 1 January 2022.

The choice between the financial contribution for meals and meal vouchers is solely up to the employee. The rules and details of the selection must be regulated in an internal regulation (§ 152 para. 7 of the Labor Code), with which the employer is obliged to acquaint all its employees. The employee proves the choice of eating method in writing. The example of form "Choice of eating method" is annexed to the internal directive and signed by each employee on a separate form. The right of choice only applies to employees with employers who do not provide meals in their own or contracted catering facilities.

Administrative acts on the part of the employer, concerning the selection and information of employees, must be performed by 31 December 2021.