Meal vouchers in electronic form from 01.01.2023
From 1 January 2023, the Labor Code introduces the employer’s obligation to provide employees,
• to whom he did not provide catering by providing one hot main dish and
• who chose catering in the form of a meal voucher,
with a meal voucher in electronic form.
The exception to the mandatory electronization of meal vouchers will be the situation when the use of a meal voucher in electronic form by an employee during a work shift at or near the workplace is not possible.