Get free access to
Our legislation updates make it easy for you to keep on top of the latest changes affecting your business. Receive our articles, opinions, tips, industry news, country profiles, regional overviews and studies, latest events and even more, directly into your mailbox.
Check out our Newsroom to see what is included!
We will send you only relevant information we consider may be of your interest and treat your personal data in compliance with our Privacy policy and GDPR statement.
Unable to subscribe? Try this page.
The Czech Labour Code (Act No. 262/2006 Coll.) does not establish an obligation for the employer to contribute to the employee’s meals, but only an obligation to provide a break for food and rest, no later than after 6 hours of work. The employer can therefore provide meal contributions in the Czech Republic to his employees in any amount.
According to the Act on Income Taxes (Act No. 586/1992 Coll.), meal allowance on the part of the employee is exempt from tax up to 70% of the upper limit of the per diems, which can be provided to employees during a business trip lasting 5 to 12 hours.
Decree No. 475/2024 Coll. sets this year’s per diems rates for the non-business sector for a business trip lasting 5 to 12 hours at a maximum of CZK 177. On the employee’s side, the meal allowance is thus exempt from tax and insurance premiums up to CZK 123.90 per shift worked.
As of 2024, as a result of the Czech consolidation package, the conditions for exempting the employer’s contribution for all three forms of employee meals (monetary meal allowance, meal vouchers or the option to visit own facility – canteen) have been unified. In order for the contribution to be tax-free for an employee, the following conditions must be met:
For employees who work more than 11 hours, it is possible to provide double the amount.
For tax deductibility for the employer, the entitlement has to arise based on the internal regulation, collective agreement or employment contract.
Example: An employer provides employees with a meal voucher in the amount of CZK 200 per 8-hour shift worked. The employee does not contribute to the meal voucher. The claim to a meal voucher is based on an internal directive.r, the entitlement has to arise based on the internal regulation, collective agreement or employment contract.
Example: An employer provides employees with a meal voucher in the amount of CZK 200.
| 2024 | 2025 | |
| Exempt income | CZK 116.20 | CZK 123.90 |
| Taxable income | CZK 83.80 | CZK 76.10 |
| Non-deductible expense of the employer | CZK 0 | CZK 0 |
About Accace
Accace is a proactive consultancy and outsourcing partner who bridges the gap between needs and solutions. Combining smart and streamlined technology with a holistic approach, we provide an all-round care to clients and consider their matters as our own. With over 800 experts and more than 2,000 customers, we have vast experience with facilitating the smooth operation and growth of small to large-scale, global businesses.
About Accace Circle
Accace operates internationally as Accace Circle, a co-created business community of like-minded BPO providers and advisors who deliver outstanding services with elevated customer experience and erase the borders of service delivery. Covering over 60 jurisdictions with more than 7,000 professionals, we support over 80,000 customers, mostly mid-size and international Fortune 500 companies from various sectors, and process at least 800,000 pay slips globally.
