One of the most common employee benefits in the Czech labor market is the employer contribution to meals. As of 2025, the rules surrounding this benefit remain largely unchanged in structure, but the maximum tax-exempt amount per shift has increased. Here’s what employers and employees should know to stay compliant and make the most of this popular perk.
What counts as a meal contribution?
For tax purposes, a meal contribution refers to:
In-kind meals provided for consumption at the workplace,
Meals arranged via third-party providers (e.g. canteens, meal vouchers, meal cards),
Cash meal allowance (“stravenkový paušál”) paid directly to employees.
1. When a work shift is scheduled
According to Section 6(9)(b) of the Income Tax Act, an employer-provided meal benefit is exempt from income tax if the following conditions are met:
The employee has worked for at least 3 hours during a shift,
The employee has not claimed travel meal allowances for that shift,
The contribution does not exceed CZK 123.90 per shift (raised from CZK 116.20 in 2024).
If the total length of the shift exceeds 11 hours (including mandatory break time), the employer can provide an additional tax-exempt contribution of CZK 123.90 for that same shift.
2. When no shift schedule is set (e.g. executives, board members)
If no formal work shifts are defined, the following conditions must be met for the meal benefit to remain tax-exempt:
The employee works at least 3 hours during the day,
No meal allowances for business travel were granted that day,
The daily maximum for a tax-exempt contribution remains CZK 123.90.
If the total working time in a single day exceeds 11 hours, the employer may provide a second contribution of CZK 123.90 on that same calendar day.
Meal contributions are also tax-deductible for the employer, provided they are stipulated in:
An employment contract,
A collective agreement, or
The internal regulations of the employer.
3. Meal benefits for former employees (pensioners)
As of 2024, a new rule allows employers to provide tax-exempt meal contributions to former employees (retirees), under strict conditions:
Meals must be in-kind only (served on the employer’s premises or arranged through a third-party meal provider),
The person must be a former employee who retired from that employer (old-age or full disability pension),
The maximum per meal remains CZK 123.90,
Cash meal allowances or vouchers are not tax-exempt for retirees.
Special case: Business or working lunch
According to Section 6(7)(e) of the Income Tax Act, a working lunch is considered non-taxable for the employee if it serves a professional purpose such as:
Strengthening cooperation with business partners,
Discussing future projects,
Securing quality improvements in deliveries, etc.
Example:
A quality manager dines with a supplier to ensure better product standards.
→ The meal is considered a non-taxable business expense for the employee, but is non-deductible for the employer.
→ If the same employee later receives a meal allowance (e.g. in the company cafeteria), this remains tax-exempt up to CZK 123.90, assuming all standard conditions are met.
However, a “coaching lunch” between two employees does not qualify as a business meal under the law and falls under standard meal contributions, i.e. only CZK 123.90 is tax-exempt.
Summary of 2025 Meal Contribution Rules:
| Scenario | Tax-exempt Limit (CZK) | Conditions |
|---|---|---|
| Standard shift (≥ 3h, no travel per diem) | 123.90 per shift | Shift required |
| Long shift (> 11h) | 2 × 123.90 | Shift required |
| No shift defined | 123.90 per day | Work ≥ 3h, no travel per diem |
| Long day (> 11h) | 2 × 123.90 | No shift defined, work ≥ 11h |
| Retired employees (in-kind only) | 123.90 per meal | Former employee, no cash/voucher |
| Business lunch | Fully tax-free | Business purpose confirmed |
| Coaching lunch | 123.90 only | Treated as regular meal benefit |