Benefits of meal vouchers for employers and freelancers

Comfortably and tastefully towards better performance with meal vouchers


According to the Labour Code, the employer is obliged to provide catering corresponding to the principles of good nutrition directly at the workplace or in its vicinity, particularly by providing a hot meal and a suitable beverage. Meet your legal obligation and make it an employment benefit.

With Ticket Restaurant® meal vouchers and meal cards, you get not only tax (55% from the nominal value of the meal voucher is tax deductible for the employer) and financial benefits* (e.g. compared with salary increase, increasing the nominal value of provided meal vouchers or Ticket Restaurant® meal cards is not subject to social security and health insurance payments), but you also give your employees a free choice. They can get food they prefer in the widest network of acceptance points, which is constantly expanding.

* In accordance with the relevant provisions of the:
Act No. 580/2004 Coll. on Health Insurance, as amended
Act No. 461/2003 Coll. on Social Insurance, as amended


The most beneficial way to solve the issue of catering and save money at the same time is to order Ticket Restaurant® meal vouchers or a meal card.

The amendment to the Act on Income Tax, valid from April 2009, states that freelancers/self-employed professionals may reduce their tax base by means of meal vouchers or meal cards by the full meal allowance amount, which can be up to €4.80 worked day!
However, they must not be simultaneously entitled to meal allowance in connection with a dependent activity (e.g. as an employee), and must not claim catering expenses otherwise (e.g. reimbursement of receipts from restaurants). If you apply flat rate expenses, you are not entitled to meal vouchers either.

Benefits of Ticket Restaurant® meal vouchers for employers:

• simple and convenient way of meeting the legal obligation
• time-saving tool for providing meals to employees with little paperwork
• saving the costs which could be invested in building and operating your own canteen
• flexible solutionthat is always adapted to the number of your employees
• financial savings and higher income for your employees, as meal vouchers are not subject to social security and health insurance payments

case study of Kia Motors Slovakia Read a case study on how Kia Motors Slovakia manages to provide comfort to its employees in the area of catering and to give them another benefit at the same time – a free choice between eating at the plant and using the Ticket Restaurant® meal vouchers » » »

Benefits of Ticket Restaurant® meal vouchers for freelancers / self-employed:

• apply tax allowances according to the Act on Income Tax
• the widest network of acceptance points for Ticket Restaurant® meal vouchers and meal cards
• gain control over costs connected to catering

Benefits of Ticket Restaurant® meal vouchers for employees:

• higher net income
• more catering options in the largest network of outlets accepting Ticket Restaurant® meal vouchers

Ticket Restaurant® meal vouchers can be ordered in the following way:

• the easiest and the most comfortable way without any contracts or documents through our online application at
• by e-mailing an order form to

Nominal values

From November 2017, our standard range of Ticket Restaurant® meal vouchers available for immediate purchase at our branch in Bratislava will include the following nominal values::
3,60 €; 3,70 €; 3,80 €; 4,00 €; 4,20 €; 4,50 €; 4,60 €; 4,80 €

Packaging options for Ticket Restaurant® meal vouchers:

Meal vouchers are delivered in sealed envelopes. One envelope contains 20 vouchers of the same, standard* nominal value.You can distribute them according to your actual needs.
* €3.60/€3.70/€3.80/€4.00/€4.20/€4.50/€4.60/€4.80

It is a personalised system that ensures the distribution of orders according to names, departments and addresses. The vouchers are delivered in sealed envelopes. One envelope may contain up to 30 vouchers with up to three different nominal values of your choice.
• company name,
• employee’s name,
• employee’s personal number.

Payment for meal vouchers:

You can choose from several payment methods:
• by bank transfer on the basis of an invoice or a pro forma invoice
• by Cash On Delivery if the vouchers are delivered by courier
• in cash at our branch in Bratislava

Delivery of meal vouchers:

The vouchers will be delivered:
• by courier
• to a post office
• or you can pick them up personally at our branch in Bratislava.
Upon request, we can deliver your vouchers within one order to several workplaces.