This article explains how the lunch benefit works in practice. It also provides answers to frequently asked questions about using the lunch benefit.
Table of contents:
How does the lunch benefit work?
How can I adjust my lunch benefit amount or opt out of it?
How does lunch benefit taxation work?
Frequently asked questions
Last updated: March 12, 2025
How does the lunch benefit work?
The lunch benefit is a personal benefit that can only be used for your own meals. You can pay for your lunch in full or partially with the following options:
- SmartumPay app
- Smartum voucher
If your meal costs more than your available lunch benefit, you can pay the remaining amount with another payment method.
How can I adjust my lunch benefit amount or opt out of it?
What should I do if I don’t want to use the lunch benefit?
If your employer offers you a lunch benefit, but you don’t want to use it, you don’t need to do anything.
- The lunch benefit is automatically distributed to you each month.
- You will only be charged for the amount you actually use.
- If you don’t use the benefit, you won’t be charged anything.
How can I change my lunch benefit amount?
If you have SmartumSaldo, you can adjust your lunch benefit amount for the upcoming month as follows:
- Log in to the Smartum online service.
- Select "Registrations" from the menu.
- You'll see a list of all the balance benefits you've registered for.
- If the registration period is still open, you'll see an "Edit" button next to the upcoming month's lunch benefit.
- Click "Edit" and select the appropriate amount from the options provided by your employer.
- If you don't want to use the lunch benefit at all for the next month, choose the "€0.00" option.
- Save your changes.
Note: The change will remain the same for future months unless you modify it again.
How does lunch benefit taxation work?
The lunch benefit is a tax-supported employee benefit, and it can be provided in two different ways:
1. As fringe benefit
- 75% of the lunch benefit is considered taxable income based on your personal tax rate.
- Your employer covers the full benefit, and you only pay the tax portion.
- A taxable benefit paid as part of your salary also increases your pension accrual.
2. As a lunch deduction
- The taxable value of the lunch benefit is 75% (with a minimum value of €8.60).
- You pay 75% of the taxable value as a personal contribution.
- Your employer may deduct this amount directly from your salary, or you can pay your share using the OwnWallet feature in the SmartumPay app, where you can add funds yourself.
Frequently asked questions
What happens if I don’t use the lunch benefit at all?
If you don’t use the lunch benefit, you won’t be charged.
Can I change my lunch benefit amount each month?
Yes, if you have SmartumSaldo and the registration period is still open.
How can I opt out of the lunch benefit completely?
Select the "€0.00" option on the registration page and save your changes.
How do I know if I am entitled to the lunch benefit?
You can see your available benefits in the SmartumPay app. If you're unsure about your benefits, please contact your employer.