The "15-day rule" is a simplification rule from the tax authorities that significantly reduces the administrative effort for employers regarding meal subsidies.
⚠️ Note: The following information is for your information only and does not constitute tax or legal advice. If you have any questions, please contact your tax advisor directly.
What does the 15-day rule regulate?
Basically, a meal subsidy may only be granted for days actually worked. Without the 15-day rule, employers would have to precisely document all absence days of their employees (e.g., vacation, illness, business trips) and reclaim subsidies paid for those days.
The 15-day rule relieves employers from this elaborate proof requirement – under the following conditions:
- Employees were on average no more than 3 working days per month working off-site in the calendar year
- Employees received a subsidy on no more than 15 different days per month
📄 Legal basis: R 8.1 para. 7 no. 4 letter a sentences 3, 4 LStR
How does Hrmony implement the 15-day rule?
With the Hrmony meal subsidy, employees can submit unlimited receipts. However, reimbursement is made for a maximum of 15 different days per month.
Hrmony automatically selects the 15 days with the highest receipt totals – ensuring that employees always receive the maximum possible reimbursement.
At a glance
| Details | |
|---|---|
| Maximum reimbursement days per month | 15 days |
| Selection of days | Automatic – the 15 days with the highest receipt totals |
| Requirement to document absences | Not required thanks to the 15-day rule |
| Legal basis | R 8.1 para. 7 no. 4 letter a sentences 3, 4 LStR |
Any questions? Our Operations Team will be happy to assist you: 📧 operations@hrmony.de