Slovakia: FAQs on employees’ meal allowance

KPMG report provides five “frequently asked questions” concerning employees’ meal allowances

KPMG report provides “frequently asked questions” concerning employees’ meal allowances

An amendment to the labor law allows employers to provide employees with a financial contribution for meals—instead of meal vouchers or meal cards.

KPMG observation

However, the new legislation has brought several issues and application ambiguities. Therefore, most companies have applied the transitional period until the end of 2021 and have postponed introduction of financial contributions. The financial contribution appears to be a less favourable option in many areas.

The tax administration issued a guideline that appears to go beyond the scope of the legislation in several areas and attempts to explain certain unclear issues. These include, for example, financial contributions for an employee during sick leave, vacation or contributions for persons having other types of work relationship than an employment contract (e.g., mandate agreements or other agreements). Some believe that the labor law could be amended to clarify the treatment of financial contributions.

 

The KPMG member firm in Slovakia prepared a report that provides five “frequently asked questions” concerning employees’ meal allowances