newsweek.ro/social/masa-angajator-tichete-cum-func

Employers in Romania can provide meals or direct cash for food as a tax-exempt benefit, replacing traditional meal vouchers. This alternative allows for a warm meal or food products without incurring full salary taxes, provided certain conditions are met. The daily non-taxable amount cannot exceed the value of a meal voucher, and employees cannot receive both benefits simultaneously. If the meal value exceeds the set limit, the excess is taxed as a salary benefit. The benefit must be included in the Collective Labor Agreement or Internal Regulations and is only applicable for actual working days.