What is the tax-free meal allowance?

What is the non-cash benefit value for meals for the 2024 meal allowance?

How does the lunch allowance remain tax-free in 2024?

For which employees can the meal allowance be used?

Can I also offer a meal allowance via app in addition to the canteen?

Can I also offer other benefits such as tax-free benefits in kind in addition to the meal allowance?

What is the monthly cost for the HR department and payroll accounting?

How do employers benefit from the digital meal allowance?

What happens if I switch between “Use maximum reimbursement” and “Avoid flat-rate taxation completely”?

What is the tax-free meal allowance?

Employers can offer their employees financial support for lunch on working days through the tax-free meal allowance, also known as a catering allowance. Employees have the option of using this allowance both in the internal canteen and outside the company in non-company facilities.
To make the subsidy possible, employers can either issue paper meal vouchers such as meal vouchers or offer the modern version of digital meal vouchers. The use of digital meal vouchers makes it much easier to use the allowance, as it can be used in any restaurant, snack bar or supermarket. This also gives employees working from home the opportunity to receive free or discounted meals.

What is the non-cash benefit value for meals for the 2024 meal allowance?

Employers have the option of settling the lunch allowance on a tax-privileged basis using the non-cash benefit value for meals.Benefits in kind are non-cash benefits that are granted to employees in addition to their salary and do not take the form of cash benefits.
In 2024, the non-cash benefit in kind for meals amounts to EUR 4.13 per working day lunch or dinner (2022: EUR 3.57).Employers can increase the non-cash benefit value for meals by a maximum of 3.10 euros.The meal allowance for employees in 2024 is therefore made up of two parts:
- Benefit in kind value: 4.13 euros (possibly taxable at a flat rate)
- Maximum tax-free top-up: 3.10 euros

How does the lunch allowance remain tax-free in 2024?

The lunch allowance is tax-free for employees subject to the limits and tax rules.
The meal allowance will also remain tax-free for employers in 2024 if the employee pays a personal contribution equal to or greater than the non-cash benefit value (non-cash benefit lunch €4.13) towards the cost of the meal. If the employer pays the maximum allowance of EUR 7.23, the meal allowance for meals will therefore remain tax-free from EUR 11.36 (regardless of the option chosen).The limit of 11.36 euros for the tax-free meal allowance is calculated as follows:7.23 euros + 4.13 euros.
The meal allowance can also be realized tax-free for cheaper meals if the reimbursement by the employer is reduced to such an extent that the employee's own contribution is at least 4.13 euros. Probonio offers the option for both variants.

For which employees can the meal allowance be used?

In general, the meal allowance can be used for any employee, i.e. full-time employees, part-time employees, working students, trainees and mini-jobbers

Can I also offer a meal allowance via app in addition to the canteen?

If the canteen already subsidizes lunch, the meal allowance may not be granted in addition to the canteen allowance.
Employees who do not have access to the canteen, e.g. because they are at a location without a canteen, can use the Probonio meal allowance.

Can I also offer other benefits such as tax-free benefits in kind in addition to the meal allowance?

As benefits such as the non-cash benefit or the internet allowance are subject to other tax regulations, these can also be offered alongside the tax-free meal allowance without any problems.This has no negative impact on the tax benefits of the meal allowance.

What is the monthly cost for the HR department and payroll accounting?

Probonio was developed to significantly simplify employee benefits for companies while complying with the legal framework.
Your personal contact will provide you with ongoing support during the set-up process. Onboarding can be completed in a few minutes to a few days, depending on the size of the company.
Once everything is set up, there are no regular tasks for the HR department.

Probonio takes care of the following tasks for you, for example:
- Credit top-up via direct debit (SEPA mandate)
- Calculation of reimbursements
- Regular checking of digital meal vouchers for legal requirements
- Creation of legally compliant reports for your payroll accounting
- Personal support for your employees
Your payroll department or external tax office receives an import file for the desired payroll program (e.g. DATEV) once a month. Beyond this, there are no additional costs for payroll accounting.

How do employers benefit from the digital meal allowance?

The meal allowance is a simple way to show your employees more appreciation, retain them in your company and save on non-wage labor costs at the same time. The fact that your employees can use this benefit almost every day at work increases the feeling of recognition and appreciation.
Even employees working from home will not miss out. The ease of use in supermarkets or with delivery services means that employees working from home also receive the attention they need.

What happens if I switch between “Use maximum reimbursement” and “Avoid flat-rate taxation completely”?

If you want to switch between these two models, you can do so at any time.

If you make the switch in the middle of the month, all receipts already submitted will also be settled using the new model.

If a month has already been settled, this can no longer be changed retroactively.

Translation Note: This article has been translated using automatic translation software to provide the reader with a basic understanding of the content. Despite reasonable efforts to provide an accurate translation, we cannot guarantee its accuracy.

If there are any questions regarding the accuracy of the information in the translated article, please refer to the German version of the article, which is the official version.