Accounting Services for Business

rss iconRSS


/ HR & Payroll in Poland

New amount of subsidy for employee meals

New amount of subsidy for employee meals

Date02 Nov 2023

kancelaria prawna sdzlegal Schindhelm

From September 1, 2023, an amendment to § 2 para. 1 point 11 of the regulation of the Minister of Labor and Social Policy of December 18, 1998, has come into effect, which sets out detailed rules for determining the basis for calculating contributions to pension and disability insurance.

The current regulation is as follows:
“1. The following revenues do not constitute the basis for calculating contributions:
11) the value of meals provided by the employer to employees for consumption without the right to an equivalent compensation, and the value of vouchers, coupons, and prepaid cards received by employees entitling them to purchase only meals in catering or commercial establishments – up to the monthly amount of PLN 450.

Thus, this amount has increased by PLN 150, and the legislator has included in this sum vouchers, coupons, and cards that entitle to purchase meals exclusively in catering or commercial establishments.

However, it is important to note that the use of prepaid cards, vouchers, or coupons that are given to employees, must prevent their use in places other than strictly gastronomic points. If employees can exchange them for cash or use them for purposes other than gastronomic ones, the amount provided is not exempt from social security contributions.

Meals purchased with cards or vouchers must be suitable for consumption at work and for consumption during working hours. The Social Insurance Institution (ZUS) therefore excludes an exemption from contributions if an employee prepares a meal using products that were purchased with funds provided by the employer.

It should be taken into account that ZUS only allows for exemption with prepaid cards or vouchers and coupons that can be physically used solely to purchase meals in catering establishments (or, for example, in vending machines that sell ready-made meals, excluding the purchase of food and beverages) and which cannot be paid out.

If these criteria are met, the amount of PLN 450 per month is exempt from ZUS contributions.

kancelaria prawna sdzlegal SchindhelmSource: The article was created in collaboration with our cooperation partner – sdzlegal Schindhelm Law Office

If you have any questions regarding this topic or if you are in need for any additional information – please do not hesitate to contact us:

Ask a question »


Elżbieta Naron

Head of Customer Relationships
Department / Senior Manager
getsix® Group
pl en de


This publication is non-binding information and serves for general information purposes. The information provided does not constitute legal, tax or management advice and does not replace individual advice. Despite careful processing, all information in this publication is provided without any guarantee for the accuracy, up-to-date nature or completeness of the information. The information in this publication is not suitable as the sole basis for action and cannot replace actual advice in individual cases. The liability of the authors or getsix® are excluded. We kindly ask you to contact us directly for a binding consultation if required. The content of this publication iis the intellectual property of getsix® or its partner companies and is protected by copyright. Users of this information may download, print and copy the contents of the publication exclusively for their own purposes.