Pursuant to Art. 232 of the Act of 26.06.1974 the Labour Code (consolidated text in Journal of Laws of 2018, item 917, as amended), an employer has the obligation to provide to its employees working in particularly onerous conditions, suitable free meals and drinks, if it is required for prophylactic reasons.
The caloric value of a meal in a form of one hot dish should be at least 1000, and should be provided on working days during statutory work breaks, basically after 3-4 hours of work.
In practice, this obligation may prove to be impossible to meet in case of many employers – considering the type of work performed and the conditions within the given organisation. An alternative solution? Supply the products which an employee may use to prepare the meal by himself or herself during working hours or order it in a catering establishment. Such solution does not require the necessity to calculate and collect the advance on personal income tax as transferring the funds to the prepaid card for prophylactic meals does not represent a chargeable event.
Edenred solutions give the employees the freedom to choose their meals and a number of catering establishments throughout Poland. A diversified, balanced form of meals, meeting the dietary needs, will have a positive impact on their well-being and long-term fitness.