Legislation applicable to Ticket Restaurant meal vouchers and meal cards

The use of the Ticket Restaurant meal vouchers and meal cards is governed by the Labour Code and the Income Tax Act. Act No 262/2006, on income tax, the Labour Code, in Section 236. Act No 262/2006, the Labour Code, in Section 236, requires employers to facilitate catering for employees in all shifts. Act No 586/1992 on income tax lays down the amount of the contribution that employers are allowed to provide to employees for meals.

For this amount to constitute a tax deductible cost item on the employer’s part, the contribution must meet the following three criteria laid down in Section 24(2)(j)(4) of Act No 586/1992 on income tax: 

  • It must not exceed 55% of the price of one meal in one shift (the employee pays the remaining 45%).
  • It must not exceed 70% of the meals allowance under Section 6(7)(a) for a business trip of 5 to 12 hours.
  • The employee must be present at work for at least 3 hours during the shift so defined.


Statutory conditions

  • One meal voucher should cover the value of one main course.
  • Meal vouchers are intended for foodstuffs and cannot be used to buy non-food goods, cigarettes, or alcohol.
  • Employees are entitled to meal vouchers only for shifts worked.
  • Based on a measure adopted by the Association of Voucher System Operators, one purchase can be paid for with a maximum of 5 vouchers intended for foodstuffs.
  • Persons conducting business under trade licences are not entitled to the catering allowance.