Ticket Restaurant is a social benefit that is highly valued by employees and companies. From a tax point of view, it works in an advantageous way: the amounts that an employee receives as a food allowance are exempt from income tax up to €11 per working day, provided that the legal requirements are met. This means that the employee can receive this benefit without an increase in his or her tax burden, while the company benefits from simpler management and clear tax deductions. In addition, these amounts must Social Security contributions and correctly reflected in the payroll to comply with current legislation.
To ensure that Ticket Restaurant amounts benefit from the personal income tax exemption, it is necessary:
Include amounts on the payroll as part of social benefits (food, transport, childcare, etc.).
Social Security contributions for these amounts, ensuring that they are correctly recorded in the payroll.
Comply with the legal exemption limits, 11 € per working day.
By following these steps, professionals can obtain uncomplicated tax benefits and the company can maintain transparency and compliance.
Implementing Ticket Restaurant brings direct benefits to the company from a fiscal and accounting point of view:
Full deductibility for corporate tax purposesThe amounts earmarked for Ticket Restaurant are deductible at 100%, This reduces the tax base and optimises the company's tax burden.
Simplified accountingBy managing expenditure by means of a single monthly invoice, In this way, the accounting allocation and monitoring of social benefits is facilitated, avoiding errors and redundancies.
Tax and legal compliance ensuredThe inclusion of the Restaurant Ticket in the payroll and the correct Social Security contribution allows for prove to the tax authorities that expenditure complies with current regulations, thus avoiding inspection risks.
Optimisation of labour costs without additional fiscal impactThe company can offer a benefit that is highly valued by employees, such as a food allowance, without any increase of non-deductible taxes or contributions.
If you are self-employed, Ticket Restaurant also offers important benefits:
Simple cost management, with unified invoicing that facilitates the control of food expenses during the professional activity.
Tax benefit, provided that the expenditure is supported by appropriate documentation, properly accounted for and applied in the year in which it is incurred.
Ticket Restaurant not only facilitates daily meals, but also offers concrete fiscal and financial benefits:
Direct tax savingsThe amounts received are exempt from income tax up to €11 per working day, This translates into tangible savings on tax returns without reducing take-home pay.
Compatibility with Flexible RemunerationCan be integrated into Flexible Compensation plans, This allows optimising the total compensation and increasing the purchasing power of the worker without increasing the tax burden.
Simplified and time-saving managementTicket Restaurant: The use of Ticket Restaurant speeds up the tracking of meal expenses, avoiding complicated administrative procedures and receipts.
Digital control and convenienceTicket Restaurant Card: If the Ticket Restaurant Card is used, the employee can check balance, transactions and search for partner restaurants from your mobile phone, combining tax savings with ease of use in your day-to-day business.
Annual salary: 30.000 €.
Use of Restaurant Ticket: 11 € per day × 20 days per month × 11 months
Total days with Ticket Restaurant: 20 days × 11 months = 220 days
Total expenditure on Ticket Restaurant: 220 days × 11 € = 2.420 €.
Exempted daily limit: 11 €.
As Pablo uses exactly 11 € per day, the full amount of the 2,420 € is exempt from personal income tax..
Without a Restaurant Ticket, that €2,420 would be taxed as part of your salary in personal income tax.
With Ticket Restaurant, saves personal income tax on that €2,420, This represents an approximate saving depending on your tax rate.
