Meal package

1. Introduction to the food allowance: Definition and legal basis

The food allowance — a term that both employers and employees encounter in different contexts. It represents an important and often underestimated part of the employment relationship and has enormous potential in terms of employee retention and sustainable economic development. But what exactly is meant by the food allowance and which legal framework conditions must be observed?

Definition of meal allowance

A meal allowance is the tax-recognized amount that employees receive for their meals as part of a business or business trip. This is paid in addition to the regular salary and serves to cover the food costs caused by travel. It should be noted that actual costs are not settled in detail, but that the payment is made as a lump sum.

Legal basis of the food allowance

The legal basis for granting the food allowance is the Income Tax Act (EStG). Among other things, it defines maximum rates that apply depending on the length of the employee's absence from the regular place of work. Certain limits must be observed here: If the absence period of 24 hours is exceeded, for example, you are entitled to the full meal allowance. A smaller amount is granted if you are absent for at least 8 hours.

The provision of the meal allowance is intended to encourage employees to take on work-related travel activities without financial disadvantages and offers employers an effective opportunity to motivate their employees and increase their satisfaction. The meal allowance is therefore an important tool in the context of employee retention and motivated workforce — topics that we will look at in more detail in the course of this guide.

Keep in mind, however, that the meal allowance not only has an impact on the individual employment relationship, but can also have a significant impact on the local economy — an aspect that will also play a role in the following sections.

2. The significance of the meal allowance in the employment relationship

The food allowance has played a relevant role in many companies. In employment, it represents much more than just added financial value; it also stands as a sign of high esteem and can thus increase employee motivation and satisfaction.

An investment in satisfaction

Many employers confirm that investing in employee satisfaction and well-being is one of the most important aspects of successful corporate management. Financial support for employees in the form of a meal allowance is therefore an essential tool for promoting occupational health and satisfaction.

Benefits for employers

In addition to benefits for employees, the meal allowance also has some plus points for employers. On the one hand, providing catering options opens up various opportunities to increase productivity and efficiency. Employees who can eat locally at the company do not have to leave the premises to eat and are therefore ready for action again more quickly. In addition, interrupting the working day to search for food options can cause stress, which can have a negative impact on work performance.

Benefits for employees

But the meal allowance also offers a number of benefits for employees. In addition to the financial aspect, which can have a relieving effect, particularly in large cities, where living costs are often high, the time factor is also decisive. If you don't have to worry about buying lunch, you are more likely to have space for relaxation periods or can use the lunch break in another way. The meal allowance also contributes to an increased sense of appreciation and can positively influence the working environment.

In addition, companies can act as attractive employers with a generous meal allowance and thus inspire potential applicants. This increases the chance of attracting and retaining qualified and motivated specialists for your own company. In summary, it becomes clear how important the meal allowance is in the employment relationship and what diverse effects it has. It strengthens the working environment, ties employees to the company and ultimately supports the company's success.

3. How companies can use the meal allowance to retain employees

Experienced employers know that recruiting new employees is not only costly but also time-consuming. It is therefore much more sustainable to retain existing personnel to the company in the long term and to promote their satisfaction. The food allowance can be an effective means of this.

Meal allowance as an appreciation

The meal allowance is much more than just a meal allowance. It is often seen by employees as a sign of appreciation, as it shows that employers pay attention to the well-being of their employees. A good starting point can be a regional benefit card, which can be individually designed and is offered both physically and digitally. It promotes satisfaction and thus increases employee loyalty.

Meal allowance and employee health

By setting up a meal allowance, the health of the workforce at work can also be promoted. Balanced meals are often made possible in this way, which can have a lasting effect on work performance and satisfaction. This creates a win-win situation for both sides — companies and employees.

Meal allowance as an additional benefit

The meal allowance is added to the salary and is therefore an attractive additional benefit. Especially in employment relationships where an above-average salary cannot be paid, such an additional benefit can be an important factor for employee retention.

With the help of the food allowance, companies can therefore achieve a wide range of positive effects. By using them to strengthen employee loyalty, they can support their corporate goals and at the same time make a valuable contribution to the well-being of their employees.

4. Effects of the food allowance on the local economy

The meal allowance is not only an advantage for companies and their employees. It also makes a significant contribution to supporting the local economy. It can be an important driving force, particularly in structurally weak regions.

Strengthening local providers

One of the main effects of the food allowance is to strengthen local gastronomy and trade. Employees who receive a meal allowance often use it from local providers. This strengthens demand and promotes the turnover of small and medium-sized businesses. This form of financial support can help to secure jobs and strengthen local industries.

Stimulating local demand

Another aspect is the stimulating effect on demand in the local environment. Workers who have a meal allowance often spend more money on food. This stimulates the local economy and can help to promote growth.

Regional consumption in times of crisis

Especially in times of crisis, such as during the corona pandemic, the food allowance has fulfilled an important function. Since many employees work from home and were unable to access the company's canteen, they have increasingly shopped in local stores and from regional suppliers. This has helped to cushion the decline in sales and to support local businesses.

In conclusion, it can be said that the meal allowance is much more than a voluntary social benefit from the employer. It can have a positive impact on the entire regional economy and contribute to promoting regional and sustainable economic activity. It is therefore an important factor in supporting the local economy and strengthening regional structures.

5. Practical implementation of the meal allowance: Design options for employers

The meal allowance is an effective tool for promoting employee job satisfaction and at the same time taking advantage of tax benefits. However, how can this be implemented in practice? There are a variety of design options.

Determining the lump sum

First, it is time to decide which lump sum will be granted. In doing so, legal requirements must be observed, which may constantly change. The tax-free meal allowance is currently 6.40 euros per working day.

Inclusion of the benefit in kind

Employers have the option of granting the full amount of the meal allowance as a benefit in kind. This offers the advantage that this sum remains completely free of tax and social security contributions. In practice, this means that employees are provided with a benefit card that they can use to pay for their meals.

Individual adjustment

The concept of the catering allowance should meet the individual needs of the company and employees. Both the number of beneficiary employees and the options for using the benefits card may vary. It is also possible to customize the card, for example by printing the company logo.

Implementation and control

The introduction of the catering allowance in the company should be well planned and communicated. Here, it makes sense to provide employees with comprehensive information and training. During operation, regular monitoring and adjustment is advisable to ensure that the measure has the desired effect.

Overall, it can be stated that the meal allowance is a flexible option, which employers can individually design. With good planning and careful implementation, it can become an important factor for employee satisfaction and retention.

6. Future prospects: The role of the food allowance in a modern corporate structure

The food allowance is now playing an increasingly important role in many corporate structures. Against this background, it is worthwhile to take a look into the future and explore the possibilities of how the meal allowance could be used in the future to meet the requirements of a constantly changing working world.

Potential to promote work-life balance

One of the most important key issues in the modern working world is work-life balance. Today, more than ever, companies are confronted with offering flexible working models that are tailored to the individual needs of employees. Flexible use of the meal allowance could promote employee well-being and thus contribute to a better work-life balance. With a tax-free payment card, for example, employees could freely decide where and when they would like to eat their meals.

Increasing employer attractiveness

Not only salary, but also social benefits and additional offers make a company attractive for job seekers. In times of a shortage of skilled workers and high competitive pressure, the targeted implementation of the meal allowance in the corporate structure could be a decisive factor in attracting potential top talent and retaining existing employees. This could be done, for example, by offering healthy and sustainable catering options based on the tax-free payment card in kind.

Supporting sustainability and corporate social responsibility

After all, the issue of sustainability is also playing an increasingly important role in modern corporate management. In this context, the food allowance could be used specifically to support local providers and thus contribute to the environmentally friendly design of the regional economy. This aspect of corporate social responsibility can also help to positively shape the company's image both internally and externally and to strengthen its position on the market in the long term.

Overall, it is clear that the meal allowance is a diverse instrument that can be integrated into the corporate structure in a future-oriented and flexible way. However, thorough planning and continuous adaptation to current trends and challenges are essential to exploit the full potential.