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Meal vouchers don’t raise the employee tax base in contrast to raising their gross salaries and they are not included in the calculation base of health and social insurance.
In the view of the employer up to 55% of the meal voucher nominal value is a tax-deductible cost (maximum amount is 48,30 CZK for one meal voucher).
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Nominal meal voucher value: from 30 CZK – 100 CZK up to 5 CZK
Validity of the meal voucher: since the first half of November to the end of December in the following year (13,5 months)
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