Legislation

Labor Code

§152 effective as of September 1st, 2007, talks about the catering of employees as follows:

(1) The employer shall provide employees of any changes catering according to adequate nutrition principles of good nutrition in the workplace or in their vicinity. This obligation is not to employees posted on the mission, with the exception of staff seconded to the mission who worked his regular job for more than four hours. Duty of employer set out in the first sentence shall not apply to employees in the performance of work in public service abroad.

(2) The employer shall ensure catering under paragraph 1 in particular by providing a hot main meal, including drink for employees during the workday on their own catering facilities, catering facilities of other employer or provides meals for its employees through a legal entity or natural person who has authority to convey catering where they mediate a legal person or natural person who has authority to provide catering services. The right to provide food to an employee who works within the change carried out work for more than four hours. If a change employment lasts for more than 11 hours, the employer can ensure the provision of additional hot main dish.

(3) The employer shall contribute to the diet under paragraph 2 in the amount of at least 55% of the food but most of every meal in the amount of 55% of their meals provided on a business trip lasting 5 to 12 hours under a special regulation. In addition the employer contribution is provided by special legislation.

(4) In providing employees catering through a legal entity or natural person who has authority to convey food services, the price of food means the value of catering vouchers. The value of catering vouchers must be at least 75% of their meals provided on a business trip lasting 5 to 12 hours under a special regulation.

(5) The employer provides the employee a financial contribution in the amount referred to in paragraph 3 only if the employer's obligation to provide employee catering is excluded by conditions of employment at the workplace or if the employer cannot provide meals under paragraph 2 or if the employee on behalf of medical certificate from a specialized doctor cannot use for medical reasons any way of employees catering secured by the employer.

(6) The employer shall provide a financial contribution to catering under paragraph 5 to the employee in carrying out home work or telework if he does not provide catering under paragraph 2 or if the catering under paragraph 2 is inconsistent with the nature of the work carried home or teleworking.

7) The employer may, after consultation with employee representatives
a) modify the conditions under which he will provide employee catering during the holidays, obstacles at work, or other excusable absence of an employee at work;
b) enable catering to employees who work outside of work schedule under the same conditions as other employees;
c) extend the range of individuals to whom he provides catering and to whom he will contribute to their catering under paragraph 3.

The amount of subsistence

According to action No. 110/2009 Ministry of Labor, Social Affairs and Family of 16 March 2009 on the amounts of allowance, applicable from April 1,2009, the amount of subsistence for the time zone 5-12 hours is set at € 3.60 / 108.45 Sk *.

Law on Social Fund

§ 7 of Law 152 / 1994 on social fund says:

(1) The employer in implementing its social policy gives employees a contribution from the Fund to:
a) employee catering beyond established special regulations,
b) transportation to work and back,
c) participation in cultural and sporting events;
d) recreation and services the employee uses to regenerate his workforce,
e) health care,
f) social assistance and cash loans
g) supplemental retirement savings except the contribution on supplementary pension savings, which the employer is obliged to pay under a special regulation,
h) further implementation of corporate policies on employees social care

(2) contribution from the Fund may also be provided to the family member of employee and beneficiary of the retirement pension, early retirement pension, invalidity pension or invalidity pension for years, whom the employer employed in employment or similar relationship at the date of retirement pension, early retirement pension, invalidity pension, retirement pension or invalidity pension for years, a family member for purposes of this Act is considered the husband (wife) of an employee and dependent children of employee.

(3) In the collective contract may be arrange the Fund contribution to cover costs incurred by the union for processing analysis expertise and other services necessary to implement the collective bargaining between trade unions and employer, the total amount of the fund used for such purposes shall not exceed 0.05 % of the basis set out in § 4 Para 1. If the Fund agreed in the collective agreement for the purpose under the first sentence in the current year does not cover the agreed amount, unexpended portion of these funds may be used in the following calendar year.

(4) creation of a Fund, the amount of the Fund, the use of Fund, conditions for granting aid from the employee`s Fund and method of proving the employer expenditures will be agreed upon between employer and the staff union body in a collective agreement, and if the union does not act with the employer, he will adjust them in an internal regulation. Use of the Fund and amount of contribution from the Fund under paragraph 3 may be arranged only in the collective agreement.

(5) Unless in a collective agreement is negotiated further allowance under § 3 Para. 1 point. b) the first point, the employer is obliged to provide a contribution of additional allocation to the fund consisting of the most under § 3 Para 1 point. B) the second point to compensate for travel expenses to work and back to employee who work there by public transport and whose average monthly salary does not exceed 50% of average of monthly nominal wage of an employee in the economy of the Slovak Republic established by the Statistical Office of the Slovak Republic for the preceding calendar year two years to the calendar year for which the fund is allocated. For an employee with an employment relationship for shorter working hours when calculating the average monthly salary is based on the established weekly working time of employee in the workplace. Provision of allowance under the first sentence does not exclude provision of a contribution of transport to work and back from the mandatory allocation of the Fund.

(6) The employer is obliged to provide a contribution under paragraph 5 by the deadline set for the payment of wages or salary of the employee after showing entitlement to the allowance and to keep records of contributions provided under paragraph 5

(7) The employer provides a contribution to the Fund in accordance with the principle of equal treatment laid down by specific rules for the employment relationship or similar employment relations.

(8) The employer shall not provide the contribution from the Fund for compensation for work.

Law on Income Tax

Accounting of catering vouchers: