Payment of employee’s meals

All employers have to record the fact that meals have been paid or reimbursed to the employee by the employer or a third party for free or at a reduced cost. 

It has to be recorded in the payroll account and in the yearly income tax certificate which is delivered to the employee. Even if the employee has received only one meal in one calendar year, the employer has to inform the tax authorities by marking the capital letter “M” in the income tax certificate.