AKMV 
This obligation shall not apply in the case of:
- employees sent on business trips (other than employees sent on business trips who have spent more than four hours in their regular workplace)
- employees carrying out work in the public interest abroad
The employer shall provide catering primarily in the form of hot food accompanied by a suitable drink served to employees during the working shift:
- in the employer’s own catering facilities, or
- the catering facilities of another employer or
- obtain catering services for employees through a legal entity or natural person licensed to broker catering services if they broker them through a legal entity or natural person who is licensed to provide catering services
Employees shall be entitled to catering if they perform work for more than four hours in a working shift. If a working shift lasts longer than 11 hours, the employer may arrange provision of another hot meal.
Contribution of the employer
The employer shall pay at least 55% of the cost of catering provided though no more than 55% of the meals allowance provided for business trips lasting 5 to 12 hours in accordance with other regulations.
When providing catering for employees through a legal entity or natural person licensed to broker catering services, the price of food shall be understood as the value of the meal vouchers. The value of the meal vouchers must be at least 75% of the meals allowance provided for business trips lasting 5 to 12 hours under other regulations.
Value of the meal voucher
In 2015 the minimum value of the meal voucher is EUR 3,15, the maximum price is EUR 4,20.
The employer shall also provide a financial payment for meals to employees who work from home or who telework.
