Let us remind on an exemption from taxation on the part of employer costs paid for staff catering up to EUR 480 per year (average EUR 40 per month) per employee in the Law "On the person income tax’’ (the PIT Law) introduced from 1 January 2017.
In general, the employer when paying for catering costs incurred, if it can be personalized on individual employee, it can be regarded as salary and consequently there is an obligation to calculate additionally social insurance contributions of the employer and employee and the person income tax (the PIT).
However, as of 1 January 2017, the catering costs paid by the employer may not be subject to the PIT thus also to the state social insurance contributions if the employer complies with the following criteria stated by the PIT Law  :
If your company provides or is willing to provide such social benefits to their employees and plan to use an exemption defined in the regulatory framework, we offer our assistance to develop the necessary documents for application of the exemption.
The said PIT exemption is valid also following introduction of the tax reform - after 31 December 2017.
 Part 15 of Article 8 of PIT Law
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