When is the meal allowance exempt from income tax?
>>>>>>>>An employer can voluntarily provide its employees with a meal allowance of any amount, but this contribution is exempt from tax on the employee’s part only up to 70% of the upper limit of the meal allowance that can be provided to employees during a business trip lasting 5 to 12 hours – for 2025, this is CZK 177, of which 70% is CZK 123.90 .
From 2024, this limit applies to all forms of employee catering – i.e. meal vouchers, meal vouchers and own catering facilities.
the employee worked for at least 3 hours
he was not entitled to a meal allowance as part of his recent mobile phone number data travel allowance during this shift .
>If the shift is longer than 11 hours, the employer may provide a meal allowance of double the amount witho
If the employee does not work in shifts, a shift is considered a calendar day.
The above-limit contribution amount is taxable income and is subject to social and health insurance contributions.
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>Tax deductibility of meal contributions on the employer’s part
Until recently, an employer could claim 55% of the price of a meal or meal voucher as a tax-deductible expense. However, from 2024, companies will be able to deduct the full value of meals from their taxes , regardless of their amount or form.</p></p></p>
The only condition for the tax deductibility of meal allowances on the employer’s part is that the employees’ rights to meal allowances must result from a collective agreement, an internal regulation of the employer, an employment or oth
er c
ontr
act.
Meal vouchers in 2025
>>>>As we have already mentioned, according to the Income Tax Act, the meal allowance is exempt in 2025 up to the amount of CZK 123.90, but for the employer it is a tax expense of any amount.
In the past, only 55% of the value of the meal voucher was learn more about this sophisticated technology that promises to elevate the search experience taxed by the employer, so the most common practice was to pay employees 55% and deduct the remaining 45% from their paycheck. This will no longer apply from 2024.
Meal voucher flat rate in 2025
Unlike other forms of meal allowances, a meal voucher is a cash allowance .
the same amount as in the case of meal fax lead vouchers (i.e. up to CZK 123.90 per shift), and they also gain freedom and flexibility in what they use the money for -.
From 2024, companies can deduct the full value of catering from their taxes, regardless of its amount and form.
Unlike other forms of meal allowances, a meal voucher is a monetary allowance.