Slovakia
Dear clients,
The Ministry of Labor, Social Affairs and Family has introduced an increase in the amount of food.
The amount of food for the time zone lasting 5-12 hours was according to the new Measures of the Ministry of Labor, Social Affairs and Family of the Slovak Republic on the amounts of board no. 296/2014 Coll of 24 October 2014 increased from € 4,00 to € 4,20. The minimum amount of board is € 3,15 (75% of € 4,20).
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This means that from 1 November 2014, the minimum value of a meal voucher must be € 3,15. Want to know the average lunch menu in your region? click TU. |
As a self - employed person / SZČO you can reduce the tax base now even more significantly, in the amount of € 4,20 for each day worked. *
As an employer you can now apply tax benefits from a higher nominal value meal voucher (55% of € 4,20).
* The condition is that at the same time you are not entitled to a meal allowance in connection with the performance of a dependent activity and you do not claim your meal expenses in any other way.
