The Two Parts of a Digital Meal Voucher
Each digital meal voucher from Hrmony consists of two components that together make up the maximum daily value of €7.67 (as of 2026).
⚠️ Note: This information is for your reference only and does not constitute tax or legal advice. If you have any questions, please contact your tax advisor.
The Two Components
| Component | Amount | Who Bears the Cost? |
|---|---|---|
| Non-cash benefit value (Employee contribution) | €4.57 | Employees |
| Tax-free employer contribution | €3.10 | Employer |
| Maximum daily value | €7.67 |
How the Calculation Works
In the "Employee Contribution" variant, the employee contribution of €4.57 is first deducted from the submitted receipt. Only then does the tax-free employer contribution of up to €3.10 apply.
Important: The employee contribution is calculated per day – not per receipt. Employees can submit multiple receipts on the same day to utilize the maximum daily amount.
Note: The subsidy is based on the sum of the food items on the receipt – not the total receipt amount (e.g., if non-food items are included).
Practical Example: Ms. Müller
Ms. Müller prepares her own salad and shops for groceries at the supermarket three days a week.
| Day 1 | Day 2 | Day 3 | |
|---|---|---|---|
| Receipt amount | €6.00 | €12.24 | €15.00 |
| Less employee contribution | − €4.57 | − €4.57 | − €4.57 |
| Reimbursement | €1.43 | €7.67 | €7.67 |
Explanation:
- Day 1: The receipt amount is above the employee contribution of €4.57 but below the maximum daily value of €7.67. Ms. Müller can submit additional receipts on the same day to reach the maximum daily amount.
- Day 2: The receipt is exactly €12.24 (employee contribution of €4.57 + reimbursement of €7.67) → maximum reimbursement reached.
- Day 3: The receipt exceeds €12.24 → the reimbursement is capped at the maximum value of €7.67.
Further Information
- New Non-cash Benefit Value for Meals from 01/01/2024
- Composition of the Meal Subsidy
- The Dynamic Calculation of the Flat-rate Tax
Any Questions? Our Operations Team is happy to assist you: 📧 operations@hrmony.de