The granting of meal vouchers in certain situations (special case)

Situation: A company XYZ grants meal vouchers to its employees. It can grant these vouchers for:

– employees who have a day off by law for self-census;

– employees who work part-time for 4 hours a day?

 

 

Solution:

Law 165/2018 on the granting of vouchers.

According to Article 12 paragraph (2) of Law 165/2018 on value vouchers: the employee may use, on a monthly basis, a number of meal vouchers not exceeding the number of days worked.

Art.10 paragraph (1) of the Methodological Norms for the application of Law 165/2018 states as follows:

For the purposes of these rules, the periods in which employees:

  1. a) take rest leave, according to Law no. 53/2003 – Labour Code, republished, with subsequent amendments and additions, according to Government Decision no. 250/1992 on rest leave and other leave of employees in the public administration, in autonomous special-purpose companies and in budgetary units, republished, with subsequent amendments, and according to collective labour agreements, respectively;
  2. b) they are entitled to paid days off, in case of special family events, according to the provisions of Law no.53 /2003, republished, with subsequent amendments and additions, respectively of the Government Ordinance no. 6/2007 on some measures regulating the salary rights and other rights of civil servants until the entry into force of the law on the unitary salary system and other rights of civil servants, as well as the salary increases to be granted to civil servants in 2007, approved with amendments by Law no. 232/2007, with subsequent amendments, as well as public holidays and legal holidays or other days off granted according to Government Decision no. 250 /1992, republished, with subsequent amendments, and, respectively, collective labour contracts;
  3. c) according to the legal provisions, they are delegated or seconded outside the locality where they have their permanent place of work and receive delegation or secondment allowance;
  4. d) are on leave for temporary incapacity for work, are absent from their place of work or are in other situations determined by the employer in conjunction with the trade unions or, where appropriate, with the employees’ representatives.

 

It follows from the above provisions that meal vouchers are not granted for days not worked.

Point d) above expressly states that employees do not receive meal vouchers on days when they are absent from work.

 

Thus, employees are not entitled to meal vouchers on days when they are off work because they have been summoned or because they are granted time off for self-censing. These days are not days worked, as employees are absent from work.

 

We remind you that the self-census period is 14 March – 15 May 2022.

 

Concerning the part-time employee of 4 hours/day, according to art.7 paragraph (3) of the Methodological Norms for the application of Law 165/2018 according to which, employers, together with the legally constituted trade union organizations or, where a trade union is not constituted, with the employees’ representatives, shall establish by collective labour contracts or by internal regulation, as the case may be, clauses regarding the granting of value tickets, which shall provide at least for the following:

(a) the number of employees in the establishment who may receive vouchers and the nominal value granted, taking into account the employers’ own financial possibilities;

  1. b) the categories of employees receiving vouchers;
  2. c) the selection criteria for determining which employees receive meal vouchers, taking into account socio-professional priorities and other activity-specific elements;
  3. d) the specific definition of the activities, destinations and events which fall within the scope of social expenditure, for which employees will be granted gift, crèche and cultural vouchers, as appropriate, and which will be the subject of commercial service contracts with the issuing units;
  4. e) the documentation to be submitted by the employee to the employer, in order to grant the childcare vouchers.

 

Therefore, the granting of meal vouchers (including the categories of beneficiaries) must be the subject of negotiation with the trade union or employee representatives and be regulated by the collective labour contract or in its absence by internal regulations.

Thus, it can be established that part-time employees benefit from meal vouchers for each day worked.

It is important to note that the law does not prohibit part-time employees from receiving a meal voucher for each day worked.

In practice, the law does not regulate the granting of meal vouchers according to the number of hours worked. The condition imposed by the law is that employees receive a maximum of 1 meal voucher/day worked regardless of the number of hours worked, but no more than the number of working days in the month.

In conclusion, the part-time employee working 4 hours/day can benefit from 1 meal voucher/day if so agreed by the employer together with the union/employee representatives.

Thus, if the company has not made a distinction in respect of these employees and the right of all employees to 1 meal voucher/day worked has been established, these employees, just like any other employee, can benefit from 1 meal voucher/day worked regardless of the number of hours worked.

 

Legal basis:

  • Government Decision (HG) 1045/2018 for the approval of the methodological rules for the application of Law no. 165/2018 on the granting of vouchers;
  • Law 165/2018 on the granting of value tickets, as amended and supplemented.