The Amendment to the Labor Code – overview of changes with effect from 1.3.2021
Financial contribution for employee catering
An employee has a choice between meal vouchers and a financial contribution for meals. Employee will be bound by his/her choice for 12 months. The amount of the financial contribution for meals is usually in the range of EUR 2,11 – 2,81. A meal allowance is exempt from tax and levies. At the same time, it is not considered as a wage, nor does it enter in the basis for the calculation of executory deductions from wage.