Find out how much you can receive tax-exempt and free of contributions, according to Article 43 of Law. 5006/2022.
Meal vouchers are one of the most popular benefits offered by employers to employees. These are vouchers, either printed or electronic, which can be redeemed at affiliated stores for meals, ready-made food, or beverages. Their aim is to improve working conditions and enhance productivity.
Pursuant to Article 43 of Law 5006/2022, the legislation clearly defines the criteria under which meal vouchers are not considered part of the salary and are not subject to social security contributions or taxation.
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What are the requirements for tax-exempt vouchers?
To ensure tax and social security exemption, the vouchers must meet the four basic criteria:
They are granted monthly to employees to cover nutritional needs during work. Their value does not exceed €6 per working day. They are redeemable only for meals, ready-made food, or beverages. They are accepted within an affiliated network of stores, with an agreement between the voucher issuer and the stores.
How much can you receive tax-free?
Based on approximately 22 working days per month, the monthly tax-free limit is:
Given that vouchers are usually granted for 11 months a year, the annual tax-free limit is:
€132 x 11 months = €1,452 per year.
What happens if the criteria are not met?
If the vouchers do not meet one or more of the above criteria:
• They are considered part of regular remuneration.
• They are subject to tax and social security contributions.
Meal vouchers are not merely a benefit – they are a tool for income enhancement without tax or social security burden, provided that the criteria of Article 43 of Law are met. 5006/2022. The annual limit of €1,452 ensures a fully tax-exempt and social security-exempt provision for employees, while employers can offer an additional incentive to enhance the work experience.
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The above text is for informational purposes and in no way replaces specialized advice.
