Quick answer
- 1. The maximum value of a meal voucher is roughly 45 lei/day in 2026.
- 2. Vouchers are taxed: CASS 10% and 10% income tax are withheld.
- 3. The total withholding is about 19% of the voucher value.
- 4. The effective net per voucher is below the nominal value.
- 5. Meal vouchers are NOT included in the CAS (pension) calculation base.
What the law says
- The maximum meal-voucher value is set by legislation (~45 lei/day in 2026).
- Vouchers are subject to CASS 10% and 10% income tax.
- Meal vouchers are not included in the CAS calculation base.
- The combined withholding (CASS + tax) is about 19% of the value.
- The number of vouchers depends on the days actually worked in the month.
Practical examples
- Example: at 45 lei/voucher, the withholding (CASS+tax ≈19%) is ~8.5 lei, so the net per voucher is ~36.5 lei.
- Example: for 21 days worked, the nominal voucher value is ~945 lei, and the net reaches ~767 lei.
- Example: for a month with absences, the number of vouchers drops proportionally with the days not worked.
Common mistakes
- Believing meal vouchers are fully tax-free in 2026.
- Including vouchers in the CAS calculation base, though they are exempt.
- Granting vouchers for days not worked (leave, unjustified absences).
- Using an outdated maximum value after the mid-year adjustment.
How 4softhr helps
- 4softhr computes the number of meal vouchers based on the days actually worked from attendance.
- It prepares the pre-payroll data needed for voucher records.
- It reflects vouchers and their withholdings on each employee's payslip.
- It exports the monthly data for the accountant and for Declaration 112.
- It integrates with 4conta from the 4b2b ecosystem for the exact CASS and tax calculation on vouchers.
