You can now pay without dues organization of feeding from employers to employees, if they do not exceed the amount of 6 euros per day. By applying the relevant law, EFKA clarifies that, in order to avoid being burdened by insurance premiums at a rate of 20%, they should be paid monthly to cover the food needs of workers during their work.

In addition, feeding should be replaced only with food, prepared meals, ready-to-eat foods and drinks. It is also clarified that the exchange of regulations should be carried out in a contract network of stores. Otherwise, as well as for any other types of benefits in cash or in kind from employers, insurance premiums must be paid. The same applies whether these benefits are provided on a regular or exceptional basis, either by contract or legal obligation, or voluntarily in exchange for employee performance.

Meal plans should only be replaced with Meals, Ready Meals, Ready to Eat Foods and Drinks.

In particular, the FAC circular clarifies that the entry into force of the provision defining the legislative framework for the obligation or non-payment of insurance premiums for regular meals provided by the employer to employees, in printed or electronic form, from January 1. , 2023. It even states that contributory earnings are all types of benefits in cash and in kind provided by an employer to an employee, either on a regular or extraordinary basis, either by contract or legal obligation, or voluntarily, in exchange for their work, with the exception of benefits of a social nature, which are gifts in connection with the marriage of the insured person or his children or in connection with the birth of children of the insured person, as well as assistance to the family of the deceased insured person.

Also, the income from which the obligation to pay contributions arises was considered to be amounts of money (incentives or other types of remuneration) that can usually be paid by third parties and which are calculated on the basis of the relevant ICA tables. The total rate of contribution to the basic pension of the insured employee and the employer is set at 20% of all types of wages of employees, with the exception of emergency social benefits in connection with marriage, childbirth, death and severe disability.