Česká verze English version Amsterdam office
KempHoogstad - Tax advice & solution" />
  • KempHoogstad - Tax advice & solution
  • Úvod
  • KempHoogstad tax advisors
  • Services
  • Clients
  • Know How
  • Contacts
Newsletter
2023
  • KempHoogstad Tax News 3/2023
2022
  • KempHoogstad Tax News 11/2022
  • KempHoogstad Tax News 9/2022
  • KempHoogstad Tax News 6/2022
Archiv
Subscribe to newsletter

Follow us on Linkedin

Kemphoogstrad LinkedIn
  • Tax and legal news
  • Publications

Meal voucher allowance

25.01.2021

The meal voucher allowance, which was implemented on 1 January 2021, extends the possible ways of providing or financially supporting meal services for employees. Besides providing corporate catering or paper meal vouchers, employers can now provide their employees with a financial contribution which is tax advantageous as well. It is not replacement of existing meal vouchers but another way which should, according to the Ministry of Finance, reduce the bureaucracy and costs related to the meal vouchers. The existing meal vouchers are not cancelled and the current regime is kept.

The meal voucher allowance will be a taxable expense for the employer and it will be exempt from income tax and insurance contributions for the employees. This will apply to the amount which is 70 per cent of the upper limit of the subsistence expenditures which is paid to employees as a business trip compensation (a business trip means a travel lasting from 5 to 12 hours within a shift). In 2021, such amount is CZK 75.60 per a shift (70 per cent of the subsistence expenditure of CZK 108).

If the employer decides to provide the employee with a daily meal voucher which amounts to the upper limit, i.e. CZK 75.60, then the employee receives CZK 1,587.60 in a month (considering there are twenty one working days in the given month). This amount is exempt from income tax and social and health insurance contributions. Also, this amount is a taxable expense for the employer.

The employer can also decide that he will pay a higher amount than the one mentioned above. If he decides to pay, for example, CZK 100.00 per day then the amount of CZK 75.60 will be in the above described regime of exempt income but the rest of the amount will be subject to tax and social security and health insurance contributions deductible from the employee's payroll. The whole daily amount of CZK 100.00 is a taxable expense for the employer.

Back to archive
Komora daňových poradců
IFA
LEGAL 500 Amea
CFO Club
CMA
Services
  • Transactional Advisory
  • Tax Advisory
  • Tax Compliance
  • Accounting Advisory
  • Accounting Methodology
  • Other Services
What sets us apart
  • Flexibility
  • Expertise
  • Independence
  • Confidentiality
  • Tradition
  • Quality guaranteed
Where you can find us Details Pobočka Praha

Hybernská 24
110 00 Prague 1

Czech Republic
+420 221 719 000
prague@kemphoogstad.com

Where you can find us Details Pobočka Amsterdam

De Boelelaan 7
1083 HJ Amsterdam
 
The Netherlands
+31 20 760 4500
info@vanloman.com

Copyright 2012 KempHoogstad, All rights reserved, created by GABBO
This website uses the audience measurement cookies. By using this site you consent to this. More info I Agree