From 1 January 2023, the costs of meals and their reimbursement in state organisational units and contributory organisations will change and will be governed by a new decree.
Decree No. 296/2022 Coll.
The existing Decree No 430/2001 Coll., on the costs of meals and their reimbursement in organisational units of the state and contributory organisations, is abolished as of 31 December 2022 and as of 1.1.2023 entirely replaced by by decree 296/2022 Coll.
V §2 of this decree are newly defined basic concepts as a boarder, place of work and contributory organisation. §3 divides boarding costs the cost of main meals, the cost of complementary meals, the cost of operations.
V §4 it is determined that operating costs paid in full by the employer. Cost of main meals a the cost of complementary meals are covered reimbursements from boarders a a contribution from the cultural and social needs fund, if provided. This contribution may be up to the full amount of the cost that would otherwise be borne by the boarder.
Minimum period of work and provision of meal vouchers
According to §5 the employer is allowed to provide the employee with one meal at a reduced rate if he works at least 3 hours. It is now also possible to provide another main dish provided that this is permitted by a collective agreement, collective agreement or internal regulation and the employee performs the work more than 11 hours.
A new feature is also the determination of minimum performance times the work necessary for the provision of a main meal for staff working on the basis of agreements on work outside the employment relationship. This period is set at 3 hours on any given day.
Based on §8 paragraph 2, catering can be provided on the basis of a contract with another supplier and By providing food vouchers.
Reimbursement of meal costs
In the subsequent §9 is solved reimbursement of food costs. There is no change in this part. Still according to paragraph 2 Employer to be reimbursed by not more than 55% of the costs, while the reimbursement from the employer may be a maximum of 70 % of the upper limit of the meal allowance, which may be granted to a salaried employee on a business trip of 5 to 12 hours in accordance with the legislation governing compensation. From 1. 1. 2023 this amount is amended by the Decree č. 467/2022 to the amount of 153,- CZK, therefore no more than 70% 107,10 CZK.
Lawn is obliged to pay a minimum of 45% of costs, the employer may provide the entire amount in the form of a contribution from the fund.
Home office
Home office in relation to catering is addressed in §10 paragraph 4, that for the purposes of this Decree a locally separate establishment shall also mean other agreed place of performance work.
Example
The employee receives meal vouchers in the nominal amount of CZK 200. The employer could reimburse him 55% of the cost i.e. 110,-, but not more than up to 70% of the upper limit of the meal allowance i.e. 107,10 CZK, so the maximum allowed is 107,- CZK, or that this amount is a tax deductible expense for the employer. He will therefore contribute maximum this amount and fulfils both conditions set out in the Decree. The remaining amount is either paid in full by the employee himself or with a co-payment, or the FKSP fund can be used for this payment.
The meal allowance (meal voucher lump sum) is exempt income only up to the amount of the taxpayer's tax-exempt income (up to CZK 107.10 per shift - this amount can be used from 1 January 2023, DO NOT CIRCULATE). A higher amount is not exempt income and is a tax-effective expense, i.e. it is used to pay social and health insurance premiums for both the employee and the employer.
