The lunch benefit is a tax-subsidised benefit. Employers can offer the lunch benefit to their employees as a fringe benefit or as a deduction.

Fringe benefit

  • 75% of the benefit is taxable earned income according to the employee’s individual tax rate.

  • The employer pays for the benefit; the employee only pays the tax.

  • A fringe benefit paid in addition to salary also accrues pension.

Lunch deduction

  • The employee pays the taxable value of the lunch benefit, 75%; for example, the employee pays €7.50 for a €10.00 lunch voucher. The employer can deduct this amount from an employee’s salary.


Next you might be interested in...

Employee: How do I make a payment using the electric Smartum Lunch Saldo?

Employee: Paying with Smartum Lunch benefit in Wolt

Employee: Where can I use the Smartum Lunch benefit payment methods?

Did this answer your question?