Meal vouchers have sound support in the existing legislation.
Labor Code no. 262/2006 Coll., as amended. The employer is obliged to ensure catering to all employees in all shifts; the employer does not have this obligation towards the employees sent on business trips. Income Tax Act no. 586/1992 Coll., as amended. The expenses (costs) related to the achievement, assurance and preservation of income also represent the expenses (costs) related to the employment and social conditions, health care and an increased rest period of employees spent on the operation of one’s own catering facility, except for the value of foodstuff, or the contributions to catering provided through other entities and rendered up to 55 % of the price of one meal per shift, but no more than 70% of the meal allowance defined for employees under Section 6 ss. 7 par. a) of the ITA for business trips of 5 to 12 hours. The value of meals provided as non-monetary performance by the employer to employees for consumption at the workplace or as part of the company catering provided through other entities is exempt from employee’s income tax (Section 6 ss. 9 par. b of the ITA).