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In our latest article, we bring you fresh information about a legislative change that affects meal contributions in the Czech Republic.
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. 573/2025 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 185. On the employee’s side, the meal allowance is thus exempt from tax and insurance premiums up to CZK 129.50 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.
| 2025 | 2026 | |
| Exempt income | CZK 123.90 | CZK 129.50 |
| Taxable income | CZK 76.10 | CZK 70.50 |
| Non-deductible expense of the employer | CZK 0 | CZK 0 |
If you need any support in this area, get in touch with our labour law and payroll specialists in the Czech Republic.
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