Companies can directly insure the mass of employees and will be exempt from salary taxes

Starting with January 2023, an alternative to meal vouchers appears: Companies can directly provide the mass of employees and will be exempt from salary taxes.

From January 2023, employers will have an alternative for meal vouchers, as established by OG 16/2022. The text of Government Ordinance 16/2022 provides that the amount representing “the equivalent of food provided by the employer for its own employees, individuals who earn income from salaries or assimilated to salaries, within the maximum amount, according to the law, of a meal ticket / person / day” will be exempted both from income tax, as well as social contributions for pensions, health and work.

In this case, companies will also be exempted from salary fees, the new law provides, but must comply with certain conditions:

• the meal cannot be offered to employees who work in teleworking regime, but also to those who are on sick leave, holidays and those who are delegates;
• the food provided must be prepared in its own units or purchased from specialized units;

Thus, employers are obliged that starting with January 2023, if they want to offer this benefit to employees, to pass into the internal regulation or employment contract, a rule that will be applied only to employees who work at the company’s headquarters.

• Meals cannot be offered to employees who already benefit from meal vouchers.

The total value for a month can reach up to 660 lei. But companies can choose, starting with January 1, 2023, even not to give them, if they will provide employees with a hot meal a day.

Currently:
From a fiscal point of view, the differences are: In the case of meal vouchers they are subject to income tax, but are exempt from social contributions. If the employer opts for this new benefit, namely to bear the cost of food provided to employees at work, the amount will be exempt from both income tax and social contributions.
On the other hand, vouchers can be used in restaurants or shops, the employee having a greater freedom to choose what he does with the amounts at his disposal.