{"id":2910,"date":"2020-06-10T13:28:10","date_gmt":"2020-06-10T11:28:10","guid":{"rendered":"https:\/\/www.upcz.cz\/?p=2910"},"modified":"2026-08-05T08:47:08","modified_gmt":"2026-08-05T06:47:08","slug":"meal-vouchers-in-face-mask-times","status":"publish","type":"post","link":"https:\/\/www.upcz.cz\/en\/meal-vouchers-in-face-mask-times\/","title":{"rendered":"Meal vouchers in face-mask times"},"content":{"rendered":"\n
\"meal<\/figure>\n\n\n\n

The existing safety measures bring a number of extraordinary measures to a majority of businesses, which often involve changes in the work regime of employees<\/strong>. It is not an exception that the companies and their employees find themselves in such a situation for the very first time. The unknown situation thus raises a number of questions concerning the provision and use of meal vouchers<\/strong>.<\/p>\n\n\n\n

\"icon<\/figure>\n\n\n\n

In order to facilitate your orientation to the issue, we have described the most common cases of<\/strong> providing meal vouchers in the existing state of emergency<\/strong>.  <\/p>\n\n\n\n

\"icon<\/figure>
\n

When is an employee entitled to meal vouchers?<\/strong><\/strong><\/p>\n\n\n\n

    \n
  • If they works from a home office at the place of <\/strong>they permanent residence.<\/li>\n\n\n\n
  • If they works from a home office outside they<\/strong> permanent residence.<\/li>\n\n\n\n
  • If they is transferred by the employer to perform other types of work<\/strong>.<\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n
    \"icon<\/figure>
    \n

    When an employee is not entitled to meal vouchers?<\/strong><\/strong><\/p>\n\n\n\n

      \n
    • If they is at home and does not work due to impediment to the performance of work on the part of the employer<\/strong>.<\/li>\n\n\n\n
    • If they is at home and does not work due to an imposed quarantine <\/strong>or incapacity to work<\/strong>.<\/li>\n\n\n\n
    • If they is entitled to childcare allowance <\/strong>at home.<\/li>\n\n\n\n
    • If they is on vacation<\/strong>.<\/li>\n\n\n\n
    • If they is taking an unpaid leave of absence<\/strong>.    <\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n
      \"icon<\/figure>\n\n\n\n

      In addition to the actual distinguishing between cases when to provide meal vouchers and when not, it can be problematic for employers to determine the tax deductibility<\/strong> of meal vouchers in the case of home office.<\/p>\n\n\n\n

      When is it possible to include meal vouchers into expenses and when it is not possible?<\/strong><\/strong><\/p>\n\n\n\n

      \"icon<\/figure>
      \n

      Meal vouchers as a deductible expense<\/strong><\/strong><\/p>\n\n\n\n

        \n
      • The basic condition is a demonstrable completion of a specified work shift of at least 3 hours<\/strong>. Therefore, if it is possible to determine such a shift of an employee working from home office, it is a tax deductible expense.<\/li>\n\n\n\n
      • If the employee works from home office outside their permanent residence address, it is also necessary to contractually address the extension of the definition of the place of performance of work.   <\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n
        \"icon<\/figure>
        \n

        Meal vouchers as a non-deductible expense<\/strong><\/strong><\/p>\n\n\n\n

          \n
        • If the employee works in a regime where it is not possible to determine or define their work shift, it will be a non-deductible expense.<\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n

          Therefore, in order to maintain the tax deductibility of meal vouchers, we recommend that employers issue a written regulation that determines the home office regime and working hours of employees<\/strong>.  <\/p>\n","protected":false},"excerpt":{"rendered":"

          The existing safety measures bring a number of extraordinary measures to a majority of businesses, which often involve changes in the work regime of employees. It is not an exception […]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"_EventAllDay":false,"_EventTimezone":"","_EventStartDate":"","_EventEndDate":"","_EventStartDateUTC":"","_EventEndDateUTC":"","_EventShowMap":false,"_EventShowMapLink":false,"_EventURL":"","_EventCost":"","_EventCostDescription":"","_EventCurrencySymbol":"","_EventCurrencyCode":"","_EventCurrencyPosition":"","_EventDateTimeSeparator":"","_EventTimeRangeSeparator":"","_EventOrganizerID":[],"_EventVenueID":[],"_OrganizerEmail":"","_OrganizerPhone":"","_OrganizerWebsite":"","_VenueAddress":"","_VenueCity":"","_VenueCountry":"","_VenueProvince":"","_VenueState":"","_VenueZip":"","_VenuePhone":"","_VenueURL":"","_VenueStateProvince":"","_VenueLat":"","_VenueLng":"","_VenueShowMap":false,"_VenueShowMapLink":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[3],"tags":[],"class_list":["post-2910","post","type-post","status-publish","format-standard","hentry","category-news"],"acf":[],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/www.upcz.cz\/en\/wp-json\/wp\/v2\/posts\/2910","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.upcz.cz\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.upcz.cz\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.upcz.cz\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.upcz.cz\/en\/wp-json\/wp\/v2\/comments?post=2910"}],"version-history":[{"count":3,"href":"https:\/\/www.upcz.cz\/en\/wp-json\/wp\/v2\/posts\/2910\/revisions"}],"predecessor-version":[{"id":69258,"href":"https:\/\/www.upcz.cz\/en\/wp-json\/wp\/v2\/posts\/2910\/revisions\/69258"}],"wp:attachment":[{"href":"https:\/\/www.upcz.cz\/en\/wp-json\/wp\/v2\/media?parent=2910"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.upcz.cz\/en\/wp-json\/wp\/v2\/categories?post=2910"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.upcz.cz\/en\/wp-json\/wp\/v2\/tags?post=2910"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}