Optimal contribution for meals from the point of view of tax deductibility was determined for the year 2024 by new regulation of the Ministry of Labor and Social Affairs (No. 398/2023 Coll.), which set the new amount of the meal allowance for 2024 to CZK 166. 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 2024, at which you can claim the maximum amount as a tax expense as an employer, is therefore CZK 211 (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. 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 211 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.
An exceptional increase has been made to meal vouchers, raising them to CZK 180