Discover all the benefits of the food card cheque gourmet® it has for your company and your employees.
The food card cheque gourmet® is exempt from income tax up to €11 per day.
Improve the public perception and image of your company as an employer brand.
Enhance your company's value proposition and differentiate yourself from your competitors.
Help your team find a balance between their work and personal lives.
Multiply your employees' satisfaction and help them eat better.
Your team will save more and improve their quality of life.
Social benefit, flexible remuneration, or a mixed model! Offer the meal card cheque gourmet® in the model that best suits your company.
Social benefit
Boost your team's purchasing power and well-being by offering them a tax-free allowance of up to €11 per day.
Flexible remuneration
Help your team increase their net salary without increasing your costs, allowing them to allocate part of their gross remuneration to the meal card. cheque gourmet®.
Mixed model
Combine both models and offer your team a salary bonus as a social benefit, with the possibility of extending it through Flexible Remuneration.
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cheque gourmet® it is a solution that companies make available to their employees for them to pay for their meals. The workers who use cheque gourmet® no IRPF is payable up to €11 per day, meaning that, over an average working year of 220 days, they notice a significant increase in their net salary. It's all benefits!
Additionally, companies that offer cHeque gourmet® They will be able to include all the money allocated to meal vouchers as staff costs and deduct it on their 100% corporate tax return. In other words, they will pay less tax.
cheque gourmet® Not only does it allow employees to increase their purchasing power without increasing their tax expenses, but it also helps companies improve their image as an employer brand, enhancing talent attraction and retention. Sounds good, right?
In Spain, food aid cheque gourmet® It is a benefit highly valued by employees. Best of all, when managed in accordance with current regulations, it is not subject to Personal Income Tax, although it does contribute to Social Security, making it a great saving advantage for workers while also reinforcing their contribution-related benefits.
In order for the aid to be tax-exempt, some requirements must be met: the daily aid cannot exceed 11 euros per worker and per working day. So, as long as you offer it in the format cheque gourmet® and you stay within that limit, you won't have to worry. If the amount delivered daily exceeds that €11, then the excess would have to be taxed.
It's a great way to support employees and make their day-to-day a little easier and more enjoyable. And on top of that, everyone wins!
Choose between offering cheque gourmet® As a social benefit or as flexible remuneration depends on company policies and the needs and preferences of employees. Both approaches have their advantages, and combining them appropriately can maximise benefits for everyone.
As a social benefit, it is very simple to implement and manage. As flexible remuneration, it offers greater customisation for the employee, who must request it.
In the case of employee benefits, the cost is borne by the company, although it can subsequently be deducted from corporation tax under the 100% scheme. In the case of flexible remuneration, the cost is deducted from the employee’s salary, although the same tax advantages apply in terms of personal income tax exemption on the first €11 per day.
In Spain, food aid cheque gourmet® There is a daily limit of 11 euros to be exempt from Personal Income Tax (IRPF). This means you can offer up to 11 euros per working day without the employee having to pay tax on that amount.
For example, if an employee works 20 days a month, they can receive up to 220 euros per month in meal assistance, with this amount not being subject to income tax (IRPF).
cheque gourmet® It can be used in all restaurants that accept Mastercard, with additional benefits in our extensive network of affiliated establishments across Spain.
Royal Decree 1074/2017, of 29 December
By which the Regulation of the Personal Income Tax, approved by Royal Decree 439/2007, of 30... is amended
Summary table of how the most common payroll items should be contributed to and taxed.
On the occasion of the new regulation concerning Social Security contributions, Chèque Déjeuner Spain, (since January 2015, the Spanish subsidiary…
Canteen Act
The conditions in which work is carried out must respond to the concept of dignity proclaimed by our Labour Charter.
Royal Decree-Law 16/2013, of 20 December.
Final provision third. Computable concepts in the contribution base for the General Regime of Social Security…
Usage regulations, Roca JUNYENT report 11/05/2007
Royal Decree 439/2007, published on 31st March, which approves the Personal Income Tax Regulations (hereinafter RIRPF), has resulted in…
Royal Decree 439/2007 (New Personal Income Tax Regulations)
By which the regulation of personal income tax is approved and the regulation of pension plans and funds, approved by royal decree, is amended
Income Tax Law 35/2006
Law 35/2006, of 28 November, on Personal Income Tax and partial amendment of the laws on Corporation Tax, on the...
Royal Decree 3/2004 (Previous IRPF Regulation)
Ministry of Finance (Official State Gazette no. 60 of 10/3/2004)
For the approval of the consolidated text of the law on personal income tax…
Enquiries to the tax authorities
The consulting entity intends to establish a new public limited company whose object will be the establishment of an alternative system to current meal vouchers, a system…
Royal Decree 1890/1999 Social Security
In the General Social Security Scheme, the contribution base for all contingencies and situations covered by its protective action, including…
