tax and payroll changes

Tax and payroll changes for employees in 2022

tax and payroll changes
Change of amounts of meal vouchers/financial compensation from May 1st 2022
The amounts of meals for domestic business trips increase as follows:
  • 6 EUR – time zone 5 to 12 hours,
  • 9 EUR – time zone 12 to 18 hours,
  • 13,70 EUR – over 18 hours.

Since the payout of the meal vouchers/meal provision is linked to the amounts of meals for domestic business trips, the amount of meal voucher/meal provision and the employer contribution has risen as well.

Please note that:

The maximum value of meal/meal voucher is 6,00 EUR.

The maximum possible employer's contribution to meal/meal voucher is increased to 3,30 EUR.

The minimum value of meal/meal voucher is 4,50 EUR.

The minimum possible employer's contribution to meal/meal voucher is increased to 2,48 EUR.

Please note that those employers who have so far provided less than 2,48 EUR per day must increase the subsidy for meals!

Part of the price of a meal voucher/meal can be paid from the social fund, the rest is paid by the employee.


Financial contribution

This allowance is equal to the amount the employer contributions to the employee´s meal/meal voucher:

min. amount of financial contribution = 2,48 EUR

max. amount of financial contribution = 3,30 EUR

The employer can also provide a financial contribution from the social fund, without limit.

Meal vouchers and a financial contribution for meals are provided in advance.

Change in compensation per kilometer for business trips form May 1st 2022

  • 0,059 €/km – single-track vehicles, tricycles;
  • 0,213 €/km – passenger road motor vehicles


Non - monetary income up to 500 EUR yearly is exempt from tax and social/health deductions

If the employer decides to provide the non-monetary benefit to the employee (e.g. voucher to a store/restaurant/wellness, gift, etc.), this benefit - up to 500 EUR yearly from all employers - is not subject to tax and social/health deductions if it is not recognized as a tax expense to achieve, secure and maintain taxable income (i.e. it is not booked as a company tax deductible cost). A value exceeding 500 EUR will be subject to tax and health and social insurance.

Despite the fact that such a non-monetary income has zero effect for payroll, we kindly ask our clients to include it in the payroll inputs as these non-monetary benefits need to be tracked in the payroll.

The employee´s age as a reason for termination has been suspended

In 2021, an amendment to the Labor Code was approved (scheduled to be effective from 1 January 2022) and has introduced a new reason for the termination of the employee. According to this novelization, the employer could terminate the employment of the employee reaching the age of 65 and the age determined for entitlement to a retirement pension. In December 2021, the Constitutional Court decided to suspend its effectiveness, which means that the given reason cannot be stated as a reason for the employee's dismissal.