From 1st of January 2017, Personal Income Tax (PIT) relief for employees catering expenses that had been provided by company and not exceeding 480 EUR per year, will be applicable if employer meets following conditions:
1) catering costs that are borne by employer not exceeding 5% of the total gross salary fund of the employer
2) at least 6 employees must be employed at the workplace
3) the employer does not have tax debts that in total exceeds 150 euro
4) employer has not been found guilty on offences related to illegal employment or work accidents (with serious consequences)
5) the employer has been in business for at least 1 taxable year
6) the employer the employer has not been declared insolvent or its activities have not been suspended
It is necessary to conclude a collective agreement with an employee trade union or authorized employee representative if the employees have not formed a trade union.
