Optimal contribution for meals from the point of view of tax deductibility was determined for the year 2022 by new regulation of the Ministry of Labor and Social Affairs (No. 511/2021 Coll.), which set the new amount of the meal allowance for 2022 to 118 CZK. According to the law on income tax, you can claim 70% of the value of the meal allowance listed above (but a maximum of 55% of the value of the meal voucher) as a tax deductible expense.
The value of the meal voucher for 2022, at which you can claim the maximum amount as a tax expense as an employer, is therefore 150 CZK (with a 55% contribution from the employer).
For many companies, meal vouchers can be one of the ways to increase employees' net income despite currently tight budgets. On the part of the employee, they are always fully exempt from taxes, social and health insurance, in (almost) any amount - even 200 CZK. In addition, the average price of lunch has risen again, so we recommend that you also increase the nominal value of meal vouchers you have ordered.
How to increase the value of meal vouchers?
Simply start ordering higher value paper or digital meal vouchers. There is no need to sign amendments to the contract or report anything to us. For the next order via the Edenred portal, select the face value of the meal voucher of 150 CZK.
The limit on tax-free freetime benefits for 2025 was issued Government Regulation No. 282/2024 has set a new limit for tax-free leisure benefits for 2025, which will be CZK 23,278 for the year.
Treat your employees to a full lunch for 1 meal voucher.
Treat your employees to a full lunch for 1 meal voucher.