In order to pay employees differently, the employer can grant meal vouchers.
The principle is that one meal voucher per working day can be granted.
Financially, the employer can contribute a maximum of EUR 6.91 and the employee must contribute a minimum of EUR 1.09. As a result, the total value of a meal voucher is usually EUR 8.00, but a lower amount can be chosen.
What are the tax benefits?
1. Meal vouchers are exempt from social security contributions and income tax on the part of the employee
2. The employer (company) can deduct EUR 2.00/cheque as a charge to corporation tax
