Employment Tax
Germany | Benefit values for free or reduced-price meals from 2024
Summary
In 2024, the official benefit in kind values will be increased. If employees receive benefits in kind from their employer (e.g., meals that are provided to employees free of charge or at a reduced price every working day), these are generally subject to wage tax and social security as non-cash benefits. This also applies to taxable meals that are provided to the employee by the employer or by a third party during a business trip or as part of a double household, provided the value of the meal does not exceed EUR 60.
The Detail
If daily meals are provided free of charge or the employee’s payment for a meal does not reach the non-cash benefit value, a benefit subject to wage tax and social security contributions arises. The official non-cash benefit values (in accordance with the Social Security Remuneration Ordinance SvEV) are to be used to calculate the taxable non-cash benefit.
The following amended values will apply from 1 January 2024:
The new 2024 benefit in kind values are applicable from the first payroll month of 2024 and are subject to wage tax and social security contributions.
The employer can tax the non-cash benefit individually or at a flat rate of 25% (plus 5.5% solidarity surcharge and, if applicable, flat-rate church tax). If the flat-rate wage tax is applied, the benefit is exempt from social security contributions.
If the employee receives meal vouchers from the employer, the value or the employer’s allowance per meal may not exceed the official non-cash benefit value by more than EUR 3,10. This means that the value of the meal voucher for lunch must not exceed EUR 7,23. If the value of the meal voucher exceeds the threshold amount, the meal cannot be taken into account at the official non cash benefit value. The flat wage taxation is also not possible in this case.
There is no taxable non-cash benefit if the employee pays at least the non-cash benefit value for the meal by himself.
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Senior Manager
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Further information on Vialto Partners can be found here: www.vialtopartners.com
Vialto Partners (“Vialto”) refers to wholly owned subsidiaries of CD&R Galaxy UK OpCo Limited as well as the other members of the Vialto Partners global network. The information contained in this document is for general guidance on matters of interest only. Vialto is not responsible for any errors or omissions, or for the results obtained from the use of this information. All information is provided “as is”, with no guarantee of completeness, accuracy, timeliness or of the results obtained from the use of this information, and without warranty of any kind, express or implied, including, but not limited to warranties of performance, merchantability and fitness for a particular purpose. In no event will Vialto, its related entities, or the agents or employees thereof be liable to you or anyone else for any decision made or action taken in reliance on the information in this document or for any consequential, special or similar damages, even if advised of the possibility of such damages.
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