Meal Allowance Deduction: What am I Allowed to Deduct?

Occupational expenses in the tax return are those costs that arise from work activities. Previously, we looked at travel expenses, today we will examine the meal expenses.

What are meal expenses?

Meal expenses are the additional costs for meals outside of the home due to professional reasons. If returning home is not possible, taxpayers can deduct a flat rate per workday from their taxes. This should cover the costs for a full main meal, minus the expenses that would arise for an equivalent meal at home.

How much is the meal deduction?

There are two different amounts for the meal deduction. Normally, this amounts to CHF 15.- per workday or CHF 3,200.- per year. However, if employees have the opportunity to eat lunch at a reduced price, e.g., in a canteen, the deduction decreases to CHF 7.50 per day or CHF 1'600 per year. To be certain which deduction applies to you, simply check your pay statement. In the upper right corner, you will find the answer in field "G". If there is a check mark there, you can only claim the reduced deduction.

This is calculated with 220 workdays at a 100% employment rate. On days when only half a day is worked, the meal deduction cannot be claimed.

Shift and night work

For employees who work with at least an eight-hour shift or night shift, compensation for additional meal costs outside the home is granted. The full deduction is CHF 15 per day or CHF 3,200 per year for year-round shift or night work (for full-time employment). The staggered working hours are considered equivalent to shift work, as long as the main meals cannot be taken at home at usual times.

Example

Let's assume that we are employed at an 80% rate. Our company offers a canteen where we can eat lunch at a reduced price. Occasionally, a mandatory night shift also occurs. In total, these are 14 days in the year. The calculation is as follows:

220 workdays at 80% employment = 176 days x CHF 7.50 per day= CHF 1,320.-. Now we still have 14 night shifts, each valued at CHF 15.- per shift. Thus CHF 15 x 14 days = CHF 210.-. The total meal deduction is therefore CHF 1,530.-.