"The voucher value itself is not limited anyhow in view of the employee. The advantage of the meal voucher benefit is the fact that any value provided to the employee for one shift is an income tax-free earning. Of course it is necessary to set the benefit „reasonably“. Different meal voucher value can be provided for example in the centre of Prague (for instance 150, - CZK) and different value will be evincible in a small town. It is necessary to result from the average price in the place where the employee has his lunch.
Apart from that the situation is different by the employer. In view of the fact that these costs are tax deductive the total voucher value is limited. Law 586/1992 Code of Law on income tax assesses this value "up to 55 % of the price for one meal and for one shift, to the limit
70 % of subsistence allowance for one employee stated in § 6 paragraph 7 letter a) by business trip duration of "5 to12 hours“, it is currently 69, -CZK. Maximum tax deductive benefit for catering amounts 48,30CZK. Maximum recommended meal voucher value, which results from the above statements, is 85, -CZK (eventually 90, -CZK).
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