Employers can choose between meal vouchers and meals provided directly at the workplace. Both have a cap of 45 lei per workday, but they cannot be provided simultaneously on a tax-exempt basis. The right option depends primarily on how the team works.
Thank you for reading this post, don't forget to subscribe!The cap remains at 45 lei/day
For the second half of 2026, the maximum value of the meal voucher remains 45 lei/day, according to Joint Order MF/MMSS No. 1254/1188/2026 (Official Gazette No. 830 of September 30, 2026). The cap applies starting in October 2026 and remains in effect through March 2027, inclusive.
Tax Treatment
- Meal vouchers are subject to a 10% income tax and a 10% health insurance contribution (CASS), but are provided for each day worked, regardless of where the employee works.
- Meals provided by the employer (prepared on-site or purchased from specialized establishments) are not subject to tax, and no social security contributions are paid on them, up to a limit of 33% of the gross monthly salary. However, they are provided only for days worked at the workplace, not for telework or work from home.
Practical examples (gross salary of 5,000 lei, 20 working days) In short:
- All days at the office: with meals provided, the employee receives a total of approximately 3,825 lei, compared to 3,654 lei with meal vouchers. The cost to the employer is the same.
- Hybrid schedule (10 days in the office, 10 days remote): meals are provided for only half the days, and the employee’s total income drops to 3,375 lei. In this case, meal vouchers are more advantageous for the employee. For the company, providing meals remains cheaper: a total cost of approximately 5,563 lei, compared to 6,013 lei with meal vouchers for the entire month.
- At a glance:
| Details | Meals Provided by the Employer | Meal Vouchers |
| Maximum Amount | 45 lei/day worked | 45 lei/day worked |
| Conditions | Only for days worked at the office | For each day worked, based on base pay |
| Taxation | Non-taxable, no contributions (within the 33% cap) | 10% tax + 10% CASS |
| Reporting Form D112 | Section E.3, field E3_77 | Section E.3, field E3_10 |
In conclusion, if the team works entirely at the office, meals provided by the employer result in more take-home pay for the employee, at the same cost to the company. In a hybrid work arrangement, meal vouchers are more beneficial for the employee, while providing meals is more cost-effective for the company. Before making a decision, it is worth verifying how many days employees actually work at the office.
Legal basis: the Tax Code (Law No. 227/2015) and the Methodological Norms (Government Decision No. 1/2016); Law No. 165/2018; Order of the Ministry of Finance/Ministry of Labor and Social Security No. 1254/1188/2026; Tax Procedure Code (Law No. 207/2015).