Personal income tax (“IRS “) and social security exemption for meal allowances

Personal income tax (“IRS “) and social security exemption for meal allowances
To mitigate the impact of inflation and the resulting loss of purchasing power, Ordinance 107-A/2023 of April 18 raises the nominal amount of the meal allowance for public sector employees.
Under article 3.2.b) of the IRS Code, the tax-exempt amount of meal allowance (for both public and private employment relationship) is now set at:
These exemption limits will apply retroactively from January 1, 2023.
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