New maintenance decree with
Wooow effect !
Meal vouchers now even more attractive!
What was changed in the payroll tax maintenance decree as a result of COVID 19?
- Vouchers for meals in restaurants can be paid tax-free up to a value of 8 euros (until 30.06.2020 4.40 euros) per working day.
- Restaurants are catering establishments that offer food of any kind that can be enjoyed on the spot. Purely commercial activity is not included. This means that a full menu does not have to be offered as before, and fast food chains and sausage stands are no longer specifically excluded.
- Vouchers for payment of food (grocery stores, bakeries, butcher stores) can be paid tax-free up to an amount of 2 euros (until 30.06.2020 1.10 euros) per working day.
- If a grocery store, bakery or butcher's store also operates a catering business, the application of the increased tax-free amount is only possible if this is separated organizationally and by its own accounting area (own cash desk), so that the redemption at the catering business is traceable.
- The employee may redeem the vouchers both cumulatively without a daily limit in value on any day of the week (including weekends) and for meals for other persons.
- Due to the COVID-19 crisis, there are no concerns in calendar years 2020 and 2021 with employees redeeming meal vouchers by picking up food at the restaurant or having it delivered by a delivery service and consuming it at home.
Here you can find the exact text of the law
digibonsare grants gross for net!
Euro 8,- per working day
For lunch catering
Free and reduced-price meals are not subject to wage tax and social insurance up to a value of Euro 8 per employee. Employers do not pay ancillary wage costs and employees save on wage tax and social insurance
Euro 2,- per working day
For food vouchers
Tax benefits for employers and employees up to Euro 2,- per employee tax-free in the food trade
Tax savings made simple - a calculation example!
For example, a company with 100 employees saves more than 125,000 euros a year in non-wage costs when it provides lunch. Employees also save almost 45,000 euros in payroll tax and social security and can eat out tax-free.