Expert Group opinion on meal card allowance

By issuing this Expert Group opinion the tax authorities have provided clarity on the tax treatment of meals which employees pay for with a payment card provided to them by the employer. This payment card is not viewed as providing a meal or payment in kind, but as a means of payment where the employer pays part of the amount owed by the employee.

Employees are responsible for paying for their meals themselves, irrespective of whether they get them from the company canteen, a restaurant or a delivery platform. The employer then covers - via the payment card - a maximum of €9 per day and €90 per month of that cost. That part is considered as salary in cash because the payment gives the employee a direct benefit. The payment card itself does not confer an independent right to a meal, nor does it offer a choice of meals provided by the employer. This means that it cannot be characterised as "payment in kind".

The expert group underlined that this means that the meal allowance does not apply because the employer is not providing meals at the workplace. This applies equally whether the employee pays in the canteen or if a meal is ordered and delivered to the workplace.