Must my employer contribute to my meals?
They must — and you choose the form, not them. On a shift of 5 to 12 hours the employer must contribute at least 55% of the price of a meal. The 2026 figures: the minimum value of a meal voucher is €6.98, so the employer's minimum contribution is €3.84 a day. The maximum tax-recognised contribution is €5.12 — that is 55% of the €9.30 subsistence rate for a business trip of 5 to 12 hours. You have chosen the form since 1 January 2023: a voucher, a meal at the workplace, or a cash contribution paid to your account. One detail matters: the cash contribution is paid with your wages but does not raise your tax base or contributions — you receive it in full.
📋 The rules
- On a 5–12 h shift: at least 55% of the meal price
- Minimum meal voucher value: €6.98
- Minimum employer contribution: €3.84 a day
- Maximum tax-recognised contribution: €5.12
- The employee chooses the form, not the employer
🔓 Exceptions
- The cash contribution raises neither the tax base nor the assessment base for contributions
- An employer may contribute more, above the tax-recognised sum
- The figures apply from 1 December 2025 and hold for the whole of 2026
⚠️ Penalties & fines
Many people never exercise the choice, although it is theirs by law. Since 1 January 2023 it is the employee who decides between a voucher and money in the account — the employer may not unilaterally impose vouchers. The cash contribution has a practical advantage: it appears on the payslip as a separate item that does not raise the tax base or the assessment base for contributions, so you receive it in full, with nothing deducted. If your employer contributes nothing at all, or contributes less than 55%, they are breaching the Labour Code — take it to the labour inspectorate.
📎 Official sources
- Slov-Lex · Labour Code (§ 152) →
- Ministry of Labour · Meal allowances →
- Financial Administration of the Slovak Republic →
❓ Frequently asked
How much must the employer contribute?
At least 55% of the price of a meal on a shift of 5 to 12 hours. In 2026 that means a minimum of €3.84 a day, being 55% of the €6.98 minimum value of a meal voucher.
Can I take cash instead of vouchers?
Yes — since 1 January 2023 the choice of form belongs to the employee. You may take a voucher, a meal at the workplace, or a cash contribution to your account. The employer cannot impose vouchers on you.
Is the cash contribution taxed?
No. It appears on the payslip as a separate item that raises neither the tax base nor the assessment base for contributions. The meal money therefore reaches you in full, with nothing deducted.
What is the maximum contribution?
The tax-recognised maximum is €5.12 a day, being 55% of the €9.30 subsistence rate for a business trip of 5 to 12 hours. An employer may contribute more, though with different tax consequences above that line.
What if I get nothing at all?
That breaches the Labour Code, as does contributing less than 55% of the price of a meal. Take it to the labour inspectorate — a meal contribution is not a perk but a statutory duty of the employer.
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