Meal vouchers and non-recurring collective bonuses – Adjustment of maximum amounts


The Council of Ministers has introduced a draft bill in Parliament. This draft legislation envisages two specific measures with respect to ‘meal vouchers’ and ‘non-recurring bonuses’, which are planned to enter into force as of 1 January 2016 if approved by Parliament:

  • The maximum amount of the employer’s contribution for meal vouchers would be increased from EUR 5.91 EUR to
    EUR 6.91 per voucher. Taking into account a minimum employee contribution of EUR 1.09 per voucher; the maximum value of a meal voucher would rise to 8.00 EUR. Moreover, the portion of the employer’s contribution which is tax-deductible (in the hands of the employer) would be doubled from EUR 1.00 to EUR 2.00.
  • The maximum tax-exempt amount of non-recurring collective bonuses (= amount after deduction of the 13,07% solidarity contribution) would be increased from EUR 2,695.00 (non-indexed amount for income year 2015) up to EUR 2,755.00 (amount for income year 2016 which may still be subject to indexation).

The draft bill is currently pending before Parliament.

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