Employers have two basic obligations towards their employees with regard to catering:

• provide catering to employees during the work shift in which an employee spends more than 4 hours; and
• contribute to the employees’ catering in the form of a meal allowance.

In general, employers may provide catering in the following forms:

• providing meals in the employer’s own catering facilities/in the catering facility of another employer in the vicinity of employees’ workplace;
• providing meal vouchers, the employer will provide the employee with a financial contribution for meals instead of the meal voucher based on the choice of the employee;
• a financial contribution for meals under specifically defined terms.

Employers contribute at least 55 % of the costs of catering provided, but no more than 55 % of the meal allowance provided for business trips lasting from 5 to 12 hours under special legislation. Employers also provide meal allowances from the social fund.

Explanatory laws:

• Act No 311/2001, the Labour Code