The official meal benefit value for meals will be adjusted from €4.40 to €4.57 starting January 1, 2026. The tax-free employer contribution remains at €3.10. This increases the maximum daily reimbursement to €7.67 and the maximum possible monthly balance to €115.05 (15 days × €7.67 per day).
The new official meal benefit value will automatically be used as the calculation basis for all submitted receipts and reimbursements starting January 1, 2026, and will be considered in payroll files from January 2026 onwards. No further action is required from employers for this update in Hrmony.
What employers need to consider
The new meal benefit value results in a higher maximum balance. Employers can decide if and when employee budgets should be adjusted.
What happens if budgets are not adjusted?
In that case, only the allocation between the tax-free and taxable portions within the daily value changes. Specifically, the tax-free employer contribution decreases by the amount the meal benefit value increases.
Example:
In 2025, the maximum daily value was €7.50, consisting of the meal benefit (€4.40) and the tax-free employer contribution (€3.10). For 2026, the meal benefit rises to €4.57. If the daily value remains €7.50, the tax-free portion is calculated as: €7.50 daily value − €4.57 meal benefit = €2.93 tax-free employer contribution.
How to adjust daily/monthly budgets
Employee budgets and daily values can be adjusted effective January 2026. Adjustments can also be made during the current year if needed.
Note: If you adjust employee budgets, it may be necessary to sign updated agreements with employees.
Adjustments can be made directly in the Hrmony Admin Portal. We will release the new values there once they are finalized by the Bundesrat. For questions, contact our Customer Operations Team.
General FAQs about the Meal Benefit Value
The adjustment is made annually by the Federal Ministry of Labour and Social Affairs, based on changes in consumer prices. For 2026, the consumer price index from June 2024 to June 2025 is relevant.
If you do not adjust budgets and daily values, no contract changes are necessary. Meal allowances follow income tax regulations, which are automatically updated.
You may notify your tax office, though they are likely already aware of the change.
No payroll adjustment is necessary. Hrmony will automatically use the new meal benefit value for all receipts from January 1, 2026. Reimbursement values are updated automatically, and the payroll file format remains unchanged. If you adjust budgets in the Admin Portal, coordinate any additional steps with payroll.
The employee contribution increases from €4.40 to €4.57. Employees will receive a message in the Hrmony app with all relevant details.