The allowance is calculated in accordance with the current wage tax guidelines and is made up of two parts: the official non-cash benefit value for meals and the tax-free employer's contribution.
The official non-cash benefit value for meals is €4.13 in 2024 and must be taxed. In the case of paper meal vouchers, tax is paid either at a flat rate of 25% by the employer or in the form of a personal contribution by the employee. This is then deducted in full via the pay slip.
Hrmony also offers both options in an adapted form for digital meal vouchers. However, dynamic flat-rate tax is activated by default - a combination of both tax options that offers advantages for employees and companies. You can find more details on this in our article on dynamic flat-rate tax.
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