Can food subsidies also be granted to employees who are not subject to the statutory pension insurance obligation?

• Related Articles

• Can food subsidies be provided in addition to employer-sponsored supplemental health insurance?

  Yes, food subsidies are unaffected. It is disputed whether the 50-euro exemption limit for non-cash benefits (Section 8 (2) sentence 11 EStG) applies to contributions by the employer to supplementary health insurance or whether these are considered ...

• Can food subsidies be granted to home office employees?

  Yes, food subsidies may also be granted to employees in the home office.

• Can part-time employees receive food subsidies?

  Yes, food subsidies may also be granted part-time employees.

• Can 450 euros jobbers also receive food subsidies?

  Yes, food subsidies may also be granted to employees who already receive the maximum limit of €450 as remuneration. The only requirement is that flat value taxation must take place and the amount may not be taxed individually.

• On how many and on what days may a food subsidy be used per month?

  The food subsidy may be used on each working day. The obligation to determine the days of absence and to adjust the number of meal vouchers in the following month shall not apply to employees who perform away-from-home activities on an average of no ...