Additional Meal Allowances (Per Diems) for Professional Drivers: Tax-Free? – Taxable?

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In addition to the meal allowances for professional drivers (e.g. delivery drivers), which can be paid out to employees tax- and social security-free in the amount of €12.00, the legislator has provided that the employer may grant an additional amount of up to €12.00 to the employee.

This additional payment is also exempt from social security contributions for the employee and, under the condition that the employer subjects the additional "per diem" to the flat-rate taxation of 25%, also tax-free.

The employer may pass on the flat-rate wage tax to the employee.
This gives the employer significant flexibility in structuring the employee’s net salary without incurring unnecessary payroll costs.
Learn more from our specialists in Human Resources.