Starting January 1, 2026, the official non-cash benefit value for lunch and dinner will increase from €4.40 to €4.57. The tax-free employer contribution remains unchanged at €3.10.
📋 New Non-Cash Benefit Value for Meals from January 2026 – Key Points at a Glance
Non-Cash Benefit Value €4.57 (previously €4.40) Tax-Free Employer Contribution remains at €3.10 Maximum Possible Daily Value €7.67 up to 15 days (previously €7.50) Maximum Possible Credit €115.05 per month (previously €112.50) Note: The non-cash benefit value will be adjusted automatically. Changes to daily values or credits can be made if necessary via the Admin Portal.
What changes automatically?
The new non-cash benefit value will be used by Hrmony as the calculation basis for all submitted receipts and reimbursements automatically from 01/01/2026 – without you having to do anything. The file format of the payroll files will also remain the same.
What do you need to decide as an employer?
The adjustment of the non-cash benefit value results in a new, higher maximum credit. The decision whether and when to increase your employees’ credit lies solely with you.
What happens if you do not adjust the credit? The daily value remains the same, but the distribution between tax-free and flat-rate taxed amounts shifts:
Example: Daily value remains at €7.50 → tax-free portion reduces from €3.10 to €2.93 (7.50 € − 4.57 € = €2.93 tax-free employer contribution)
What happens if you adjust the credit? You can adjust the daily and monthly credits directly in the Hrmony Admin Portal – even during the current year.
Important: The adjustment does not happen automatically. You must enter the new values yourself in the Admin Portal.
Note: Increasing the credits may require the conclusion of new supplementary agreements with your employees. Please coordinate this with your payroll office if necessary.
Frequently Asked Questions
Why was the non-cash benefit value adjusted? The non-cash benefit values are adjusted annually by the Federal Ministry of Labor and Social Affairs according to the development of consumer prices. For 2026, the consumer price index from June 2024 to June 2025 is decisive.
Do employment contracts need to be adjusted? Only if you want to increase the credit. If the amounts remain unchanged, no adjustment of the supplementary agreement is necessary – because the currently valid non-cash benefit value is always used contractually for calculation.
Does my tax office need to be informed? You can inform your tax office; they will usually already be aware of the change.
Does the payroll need to be adjusted? No – Hrmony adjusts the values automatically. The file format remains the same. However, if you manually adjust the credit, please discuss further steps with your payroll office.
Our employees pay the non-cash benefit value independently via a personal contribution – what changes? The personal contribution increases accordingly from €4.40 to €4.57. Your employees will receive a separate notification about this in the Hrmony App.
Any more questions? Our Customer Operations Team is happy to assist you: 📧 operations@hrmony.de