Due to rising inflation, according to the decree of the Ministry of Labor and Social Affairs (No. 467/2022 Coll.), the optimal meal allowance has been increased from the point of view of tax creditability on the part of the employer.
This also increases the amount at which the meal plan is the most advantageous for both the employee and the employer in terms of taxation. The value of the optimal meal plan is CZK 194.
Thanks to the most favorable value of the meal voucher, the employer can claim the maximum amount according to the Income Tax Act as a tax-deductible expense.
At the same time, the employee receives the highest value of the meal ticket with the lowest supplement.
The increase in the optimal value of the meal ticket gives companies an opportunity to improve employee compensation under tax-advantaged conditions and help them face the rise in consumer prices.