The calculation of the allowances is based on the current income tax guidelines and consists of two components: the official non-cash benefit value for meals and the tax-free employer contribution.
⚠️ 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.
The two components of the meal allowance
| Component | Amount (2026) | Tax treatment |
|---|---|---|
| Official non-cash benefit value | €4.57 | Must be taxed |
| Tax-free employer contribution | €3.10 | Tax-free |
| Maximum daily value | €7.67 | |
| Maximum monthly credit | €115.05 | (15 days × €7.67) |
How is the non-cash benefit value taxed?
The official non-cash benefit value of €4.57 must be taxed. Hrmony offers two options for this – analogous to classic paper meal vouchers, but in a digital and optimized form:
Option 1: Employee co-payment The non-cash benefit value is borne as a co-payment by the employees and deducted in full via payroll. Employees thus pay the non-cash benefit value themselves – only beyond that does the tax-free employer contribution apply.
Option 2: Flat-rate taxation by the employer The employer taxes the non-cash benefit value at a flat rate of 25% (plus solidarity surcharge and, if applicable, church tax). Employees receive the full allowance without any deduction.
The Hrmony standard configuration: Dynamic flat-rate tax
By default, Hrmony has the dynamic flat-rate tax activated – an intelligent combination of both taxation options that combines benefits for employees and companies.
The special feature: The taxable non-cash benefit value is calculated individually per employee and reimbursement day – depending on the amount of the submitted receipt. The higher the receipt value, the lower the taxable portion. From a receipt value of €12.24, the flat-rate tax is completely waived.
👉 More details: The dynamic flat-rate tax
Development of the non-cash benefit value
The official non-cash benefit value is adjusted annually by the Federal Ministry of Labour and Social Affairs:
| Year | Non-cash benefit value | Tax-free portion | Maximum daily value |
|---|---|---|---|
| 2026 | €4.57 | €3.10 | €7.67 |
| 2025 | €4.40 | €3.10 | €7.50 |
| 2024 | €4.13 | €3.10 | €7.23 |
| 2023 | €3.80 | €3.10 | €6.90 |
| 2022 | €3.57 | €3.10 | €6.67 |
Further information
- 📄 The dynamic calculation of the flat-rate tax
- 📄 The two parts of a digital meal voucher
- 📄 New non-cash benefit value for meals from 01.01.2026
- 📄 How does Hrmony determine the reimbursement for employees?
Still have questions? Our Operations Team is happy to assist you: 📧 operations@hrmony.de