21.01.2022

FOOD VOUCHERS ARE GIVEN ONLY IN CERTAIN CASES

One of the benefits that employers offer to workers outside their salary is the so-called food vouchers. They are certainly quite tempting for both workers and those who are just choosing where to start work.

The topic of food vouchers is one of the most discussed, because workers in different places compare these benefits and if they do not have them, there is dissatisfaction in them, which reflects on the employer. Another such sensitive topic is that of work and representative clothing, which topics we will explain soon in a special article on the subject.

It is extremely important when choosing a new job to look carefully at how the salary is announced. In order to make the proposal more attractive, it is common practice to declare the salary as the sum of the salary itself and other financially measurable benefits.

Let us clarify at the outset that wages are the main reward for employees. Accordingly, there is an opportunity to add other, additional incentives for the employee, such as bonuses in the form of food vouchers and other types of purchases, various forms of private health insurance and others paid by the employer.

Should monthly food vouchers be issued in each company, should they be paid when we are on leave?

As it turned out, food funds provided to employees by the employer in the form of food vouchers are not an element of their remuneration. Therefore, they are not the basis for calculating benefits in the event of termination of employment.

Food vouchers are provided under conditions agreed between the employer and the representative(s) of the employees and/or the representative(s) of the nationally represented trade unions in the enterprise.

The food vouchers provided are a means of exchange, through which users receive food and food products for the nominal value of the vouchers in restaurants, fast food restaurants and food outlets, including grocery stores, supermarkets, hypermarkets, etc., operating in accordance with the requirements of the Food Act.

The provision of food vouchers can be done with the means of social and cultural services to employees, as food vouchers are social benefits provided in kind to employees when they are provided in the order and manner specified in the law.

Vouchers may be granted only for the days on which the employees actually worked, if this is explicitly stated in the decision of the general meeting of employees. Upon termination of the employment relationship or the management contract, anyone who has received food vouchers is obliged to return the unused vouchers to the employer. The employer does not owe food vouchers for the period from the date of dismissal to the date of reinstatement of the person at work.

Reference:

Art. 2, para. 1 and art. 14 of Ordinance № 7 of 9.07.2003 for the conditions and the period for issuing and revoking the decision to carry out the activity as a food voucher operator and to carry out the activity as an operator

Art. 293 of the LC

Art. 294 of the LC