Yes. The Hrmony Meal Allowance can generally be used by employees in all types of employment relationships. The monthly credit is adjusted according to the number of working days per week.
⚠️ Note: This information does not constitute tax or legal advice. Please clarify the specific arrangement with your tax advisor.
Calculation of the credit for part-time employees
The maximum monthly budget is determined according to the following formula:
Number of working days per week × 3 × daily value = Maximum monthly budget
The decisive factor is the actual number of working days per week – not the number of hours. Employees who, for example, work 30 hours over five days per week can receive the full credit of €115.05.
Maximum monthly credits by year and working days per week
2026 – Daily value €7.67
| Working days per week | Maximum monthly credit |
|---|---|
| 1 day | €23.01 |
| 2 days | €46.02 |
| 3 days | €69.03 |
| 4 days | €92.04 |
| 5 days | €115.05 |
2025 – Daily value €7.50
| Working days per week | Maximum monthly credit |
|---|---|
| 1 day | €22.50 |
| 2 days | €45.00 |
| 3 days | €67.50 |
| 4 days | €90.00 |
| 5 days | €112.50 |
2024 – Daily value €7.23
| Working days per week | Maximum monthly credit |
|---|---|
| 1 day | €21.69 |
| 2 days | €43.38 |
| 3 days | €65.07 |
| 4 days | €86.76 |
| 5 days | €108.45 |
2023 – Daily value €6.90
| Working days per week | Maximum monthly credit |
|---|---|
| 1 day | €20.70 |
| 2 days | €41.40 |
| 3 days | €62.10 |
| 4 days | €82.80 |
| 5 days | €103.50 |
2022 – Daily value €6.67
| Working days per week | Maximum monthly credit |
|---|---|
| 1 day | €20.01 |
| 2 days | €40.02 |
| 3 days | €60.03 |
| 4 days | €80.04 |
| 5 days | €100.05 |
Special features by type of employment
Mini-jobbers, trainees, and working students These groups can also receive the meal allowance. In the case of a salary conversion, it must be ensured that the legal minimum wage limit is not undercut. Alternatively, the allowance can also be granted on top of the salary.
Different variants within the same company It is possible for different employees to receive different variants of the meal allowance – for example, mini-jobbers receive it on top of their salary, while permanent employees receive it via salary conversion.
Important note on receipt submission
The meal allowance is purpose-bound to meals on working days. Receipts may only be submitted for days on which work was actually performed – vacation or sick days are excluded.
Any more questions? Our Operations Team is happy to assist you.