The employee’s share of the benefit is called the deductible. For the Lunch benefit, the tax authority sets the deductible at 75% or at least €8.80 (in 2026), meaning this is the employee’s own contribution towards the lunch. Lifestyle benefits usually do not have a set deductible unless the employer’s policy requires one. There are several ways to handle the deductible:
Through payroll
Depending on your company policy, the deductible can either be added to the salary or deducted from it. The first option is more beneficial for the employee, as they only pay income tax on that amount. The second option is more cost-effective for the employer, as the deductible is taken from the employee’s net salary.
- With MyMoney:
The employee adds their own money to their Epassi account as MyMoney. With this option, the deductible is paid from the employee’s MyMoney each time they make a payment, so the employer does not need to handle it through payroll.
Whichever option you choose, the employer should report the Lunch benefit to the Incomes Register.