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Since 1 January 2022 two new amendments to the Income Tax Act have had an impact on the remuneration of employees and their net income. These amendments concern employees’ nutrition and non-monetary benefits. Let’s focus on the first topic today. Based on the amended provisions, meal vouchers, financial meal contributions, and hot meals provided by an employer to employees are exempt from tax (and consequently from social security and health insurance) only up to the limit defined by the Labour Code, which since 1 May 2022 is EUR 3.30 daily, or in the amount funded from the Social Fund (“the SF“) of the employer. The relevant authorities simultaneously confirmed that the exemption applies only if the meal voucher or financial contribution is provided in advance, before the lunch break of the particular work-day for which the exemption is claimed.


On 1 January 2022 a new provision of the Slovak Income Tax Act (“the ITA”) – Article 5(7)(o), came into effect, based on which the tax (and also social security and health insurance) exemption is extended to “non-monetary supplies provided to an employee up to EUR 500 in total in a tax period from all employers, if… the costs incurred by the employer in respect of this non-monetary supply are not regarded as costs for reaching, assuring, or keeping taxable revenues, [then] only supplies exceeding this amount are included in the tax base.“



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