The domestic meal allowance rates have changed as of 20 August 2022. Since the limit for tax exemption of meal allowance on the employee’s side, and hence the limit up to which expenses (costs) incurred for earning, securing, and maintaining income on the employer’s side can be recognized, is linked to these rates, the tax exemption limit is changed.
As of 20 August 2022, a meal allowance in cash up to CZK 99.40 per shift is exempt (until 19 August 2022 the limit is CZK 82.60). If the employer provides a higher meal allowance, the employee must pay tax and insurance on the amount exceeding this limit.
Similarly, if the employer provides meal vouchers, which are always exempt at full value on the employee’s side, the employer can now count up to CZK 99.40 per shift among the expenses (costs) incurred to earn, secure and maintain income (if other conditions are met).
New meal allowance rates effective from 20.8.2022:
Payroll Development Specialist