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Anything you provide to employees as part of their employment is subject to payroll tax. This also applies to meals, such as lunch. But sometimes things aren\u2019t quite as they seem.<\/p>\n
Fortunately, there are a number of exemptions under payroll tax. Where a meal is more than merely incidental to business, the provision of such a meal to employees is exempt. No payroll tax is then payable on its value, nor is the value deducted from the work-related expenses allowance.<\/p>\n
A breakfast, lunch or dinner is more than just a incidental business expense, for example when this meal is combined with a business meeting or a business training course. Dining with a client or business contact is also generally exempt.<\/p>\n
It is important, however, that you can substantiate the business nature of the meal. You must be able to demonstrate the nature and content of the meeting or course. And if you\u2019re having a business lunch or dinner, you must be able to specify which business contact you\u2019re meeting with. Make sure you\u2019re not left tongue-tied if the tax authorities carry out an investigation!<\/p>\n
Dinners that you reimburse or provide for your employees \u2013 who, due to work or overtime, are unable to eat at home between 17:00 and 20:00 \u2013 are also more than just a minor business expense. You can demonstrate this, for example, by providing work schedules.<\/p>\n
Only business meals provided as a secondary benefit \u2013 which you reimburse or provide to employees \u2013 are subject to payroll tax. If you reimburse the cost of the meal, you must pay tax on the amount of the reimbursement. If you provide the meal, you tax the amount you pay to purchase it (including VAT). If you prepare the meal yourself, you tax its market value (including VAT).<\/p>\n
If you provide meals in a company canteen, a flat-rate valuation applies. You will then pay payroll tax on \u20ac3.35 per meal. This flat rate applies regardless of whether it is breakfast, lunch or dinner, and regardless of what the meal actually costs.<\/p>\n
If employees pay a personal contribution, you deduct this from the (flat-rate) value of the meal. However, the remaining balance is never less than zero.<\/p>\n
It is permitted to designate the meal \u2013 whether or not it is valued on a flat-rate basis \u2013 for the purposes of the work-related expenses allowance.<\/p>\n