With Hrmony meal subsidies, the flat-rate tax is calculated dynamically – meaning: If an employee pays more for their meal than the reimbursement amount, this personal payment reduces the taxable benefit and thus the flat-rate tax for the employer.
⚠️ Note: The following information is for your reference only and does not constitute tax or legal advice. If you have any questions, please contact your tax advisor directly.
Good to know: When Hrmony is newly introduced, the dynamic flat-rate tax calculation is activated by default.
The Difference: Fixed vs. Dynamic Calculation
Example: Mr. Müller pays €9.67 for his lunch and receives a reimbursement of €7.67 from his employer (as of 2026).
| Fixed Calculation | Dynamic Calculation | |
|---|---|---|
| Meal Amount | €9.67 | €9.67 |
| Reimbursement by Employer | €7.67 | €7.67 |
| Employee’s Personal Payment | – | €2.00 (€9.67 − €7.67) |
| Taxable Benefit Value | €4.57 | €2.57 (€4.57 − €2.00) |
| Tax-Free Employer Contribution | €3.10 | €5.10 |
| Flat-Rate Tax for Employer | On €4.57 | On €2.57 |
➡️ For employees, nothing changes – since they spend this amount anyway, there is no disadvantage.
From When Is the Flat-Rate Tax Fully Eliminated?
As soon as the meal amount is €12.24 or more, the maximum effect is reached: The employee’s personal payment corresponds at least to the taxable benefit value of €4.57 – and the reimbursement becomes completely tax-free for the employer.
Calculation: €7.67 reimbursement + €4.57 personal payment = €12.24 meal amount → taxable benefit = €0
Legal Basis (Details)
The dynamic calculation of the flat-rate tax is based on the regulations of the Social Insurance Remuneration Ordinance (SvEV) as well as the Income Tax Guidelines (LStR) and is recognized by the tax authorities.
Basic prerequisite – application of the taxable benefit value A prerequisite for applying the official taxable benefit value as wages is that the employer’s daily meal subsidy does not exceed the taxable benefit value by more than €3.10. For 2026, this means: The subsidy may be at most €7.67 (€4.57 taxable benefit value + €3.10 tax-free employer contribution). If this limit is observed, the official taxable benefit value of €4.57 is to be applied as a taxable benefit.
Consideration of the employee’s personal payment In the next step, the employee’s personal payments are to be credited against the taxable benefit. If an employee pays more for their meal than the employer’s reimbursement, the difference – that is, the personal payment – reduces the taxable benefit proportionally. The employee is not economically enriched by their personal payment, so this amount is not considered wages for tax purposes.
Complete elimination of the flat-rate tax If the employee pays at least the full taxable benefit value of €4.57 from their own funds, the taxable benefit is reduced to €0:
€4.57 taxable benefit − €4.57 personal payment = €0 taxable benefit
In this case, there is no taxable wage income and no flat-rate tax is due for the employer. This effect occurs from a meal amount of €12.24 (reimbursement of €7.67 + personal payment of €4.57).
If the employee pays less than the taxable benefit value, the taxable benefit and thus the flat-rate tax are reduced proportionally – however, it is not completely eliminated.
📄 Source: This calculation is documented in the official income tax guidelines of the tax authorities: H 8.1 (7) Example 3 LStH as well as in the relevant tax law specialist portals.
Any questions? Our Operations Team will be happy to assist you: 📧 operations@hrmony.de