skupina

Meal allowance for executives of limited liability companies (No. 116)

In addition to the attractive possibility of providing employees with a tax-exempt cash meal allowance, the meal contribution has brought also several practical issues. One of them is the possibility of providing this contribution to persons who are not conventional employees, although they also perform work, e.g. the executive officers of limited liability companies.

In case of an executive officer of a limited liability company, the agreement in the contract on the performance of his/her function is decisive.  If a certain part of working hours (duty period) is defined in the contract, and it is subsequently registered, for example, in the time recording, then the monetary contribution for meals provided to the executive officer (so-called meal allowance) can be assessed as an income up to a set limit exempt from tax (for 2021, the limit is CZK 75.60). If the conditions are met, it is also possible to apply this contribution as a tax-deductible expense on the part of the company. This applies if the presence of the executive officer at work during a defined part of the working hours (duty period) lasts at least 3 hours.

Details on the meal allowances, not only for the executives of limited liability companies, are available here.

publikováno 07.05.2021
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