The two components of a digital meal voucher
Each (digital) meal voucher consists of two components:
- The non-cash benefit value amounting to €4.13, which is borne by the employee in the 'Employee Contribution' variant.
- The tax-free portion amounting to €3.10, which is covered by the employer.
To claim reimbursement, the employee's contribution of €4.13 is initially deducted from submitted receipts.
The employee's contribution is calculated per day, not per receipt.
Practical Example:
Ms. Müller receives digital meal vouchers from Hrmony. As she enjoys preparing her own salads for lunch, she goes to the supermarket three days a week and purchases groceries with a value of €5, €11.36, and €15, respectively.
| Calculation Example: | Day 1 | Day 2 | Day 3 |
| Receipt amount: | €5 | €11,36 | €15 |
| Deducting the employee contribution | €4,13 | €4,13 | €4,13 |
| Reimbursement | €0,87 | €7,23 | €7,23 |
So that Ms. Müller receives the maximum subsidy per day of €7.23 in 2024, the submitted receipt must exceed the employee contribution of €4.13. After Ms. Müller covers the first €4.13, the tax is accounted for, and a tax-free subsidy of up to €7.23/day can be achieved.
Note: The subsidy is based on the sum of groceries on the receipt, not the total receipt amount.
Attention: In the first calculation example, Ms. Müller has the option to submit additional receipts to Hrmony on the same day to reach the maximum tax-free daily amount of €7.23.