Lunch Card as an Employee Benefit: Rules, Benefits, and Application

The lunch card is one of the most important employee benefits in Poland, gaining popularity among employers seeking effective ways to motivate their teams. This modern food benefit allows companies to offer meal subsidies to employees in a tax-advantageous manner, while increasing team satisfaction and loyalty.

In an era of rising living costs and changing employee expectations, the employee lunch card becomes not only an attractive perk but often a decisive factor when choosing an employer. Thanks to the ZUS exemption up to 450 PLN per month, this employee benefit generates savings for both the company and higher net income for the employee.

What is a Lunch Card and How Does It Work

Definition and Basic Functions of a Lunch Card

A lunch card is a prepaid payment card intended exclusively for the purchase of meals and food products. It functions as a modern form of subsidizing employee meals, replacing traditional meal vouchers or cash subsidies.

The prepaid lunch card operates based on the MCC (Merchant Category Code) system, which automatically verifies points of sale and restricts payments solely to places offering food. This technological solution ensures compliance with regulations and eliminates the possibility of misuse.

Differences between a Lunch Card and a Regenerative Meal

The key difference between a lunch card and a traditional regenerative meal is the flexibility of use. While a regenerative meal requires consumption at the workplace or a designated location, a lunch card allows employees to freely choose the place and time of purchase.

The employer's benefit from a lunch card is significantly greater than from a regenerative meal—no need to organize an on-site kitchen, lower administrative costs, and greater employee satisfaction.

Forms of Lunch Cards: Physical and Virtual

Contemporary lunch cards offer two main forms:

• Physical plastic card - the traditional form with the possibility of contactless payments.

• Virtual mobile card - available in mobile applications, enabling lunch card payments via Apple Pay or Google Pay.

Mastercard lunch card standards ensure wide acceptance in retail outlets, and mobile technology increases user convenience, especially among younger employees.

Benefits of Implementing a Lunch Card

ZUS Exemption up to 450 PLN per Month

The most important benefit of using a lunch card is the exemption from ZUS charges up to 450 PLN per month. According to the ZUS interpretation, a food benefit in this form is not subject to social security contributions, which means a real saving of about 98 PLN per month for the employer in the case of maximum subsidy.

Higher Employee Net Income

Thanks to the lunch card, the employee receives higher net income compared to a cash equivalent. With a subsidy of 450 PLN per month, the employee genuinely has 85-90 PLN more funds for meals than if that amount was received as an addition to their salary.

Employer Savings

Subsidizing a lunch card generates savings on several levels:

• No ZUS contributions (19.52% savings).

• Possibility of financing from the Company Social Benefits Fund (ZFŚS).

• Lower administrative costs than organizing meals within the company.

• Image benefits as a modern employer.

Impact on Employee Motivation and Loyalty

Research shows that offering a lunch card increases employee satisfaction by 23% and reduces turnover by 15%. The benefit in the form of a card is perceived as a demonstration of the employer's care for the team's well-being.

Lunch Card as a Benefit Supporting Wellbeing

The food card supports employee well-being through:

• Promoting regular meals.

• The ability to choose healthy food.

• Reducing financial stress associated with daily purchases.

• Supporting work-life balance.

Where and How You Can Pay with a Lunch Card

Retail Chains Accepting the Lunch Card

You can pay with a lunch card in most retail chains in Poland:

The number of catering establishments accepting lunch cards is constantly growing. Particularly popular are:

• Fast-casual restaurants.

• Diet catering.

• Food trucks.

• Office canteens.

Online Food Ordering Platforms

Modern lunch cards are also intended for online payments in applications such as:

• Uber Eats.

• Bolt Food.

• Glovo.

• Pyszne.

Mobile Payments: Apple Pay and Google Pay

The lunch card in virtual form enables mobile payments, which increases convenience, especially for mobile and remote employees. Benefits from Edenred and Flexee offer full integration with mobile payment systems.

Service and Management of the Lunch Card

Mobile Applications for Lunch Card Management

Lunch card management is conducted through dedicated mobile applications offering:

• Real-time balance checking.

• Transaction history.

• Locator for acceptance points.

• Payment notifications.

Expense Control and Receipt Documentation

The lunch card model ensures full transparency of expenses. Employers have access to reports showing the expense structure, and employees can automatically archive receipts in the application.

MCC Technology and Payment Restrictions

The MCC code system automatically blocks payments outside the food and beverage category, ensuring compliance with regulations. Lunch cards solve the problem of expense control without interfering with employee privacy.

Legal and Formal Aspects

ZUS Interpretation and Regulatory Compliance

According to Article 6 sec. 1 point 19c of the Social Security System Act, the meal allowance in the form of a lunch card up to 450 PLN per month is exempt from the social security contribution base. Lunch cards, in accordance with regulations, must be intended exclusively for the purchase of food.

Regulations for Using the Lunch Card

Introducing a lunch card requires creating regulations that specify:

• Rules for granting the benefit.

• Subsidy amounts.

• Procedures for reporting problems.

• Responsibility of the parties.

Financing from the ZFŚS or Operating Funds

Subsidizing employee meals can be realized from:

• Company Social Benefits Fund (ZFŚS).

• The company's operating funds.

• A combination of both sources.

Popular Solutions and Lunch Card Providers

Edenred and the For Good. Movement Initiative

Edenred is a global leader in the employee benefits market, offering the Edenred Lunch Card with a wide acceptance network. The company runs the For Good. Movement initiative promoting sustainable nutrition.

The Edenred Lunch Card offers:

• Over 45,000 acceptance points.

• A mobile application with a location map.

• A loyalty program for users.

Flexee and the Cashback System

Flexee stands out with an innovative cashback and benefit personalization system. The Flexee lunch card offers cash returns for purchases in selected categories.

Flexee cards are characterized by:

• A flexible top-up system.

• Cashbacks up to 5%.

• Integration with HR systems.

Up Karty and Benefit Personalization

The Up Lunch Card focuses on personalization and AI technologies to optimize benefits. The system analyzes dietary preferences and suggests the best options for each employee.

The Nais Lunch Virtual Card - A Modern Plastic-Free Solution

The Nais Virtual Card is an innovative financial solution in the Mastercard system that eliminates traditional barriers associated with plastic cards. The Nais lunch card stands out in the Polish market as a fully digital solution tailored to the needs of modern companies.

Key advantages of the Nais Lunch Virtual Card:

• Elimination of logistic costs - No plastic and logistics means no problems with card duplicates, shipping, or employees losing physical cards. This is particularly beneficial for companies with remote employees or in various locations.

• Payment universality - You pay wherever you want thanks to Mastercard standards. The Nais lunch card works in stationary stores, online, and abroad, making it an ideal solution for international teams.

• Advanced management - Easy management includes viewing the balance, transaction history, and expiry date in one place. This functionality is especially important for managing lunch cards in larger organizations.

• Flexibility without limits - No limits in the context of top-ups and personalization allows the card to be adapted to various needs: ZFŚS, lunch, gift, prepaid cards, or personalized with the company logo.

• Modern employer image - The modern benefit in the form of a virtual card is ideal as a reward, gift, or motivation for the team, supporting employer branding.

Why is the Nais Lunch Virtual Card the Future of Benefits?

By offering employees the Nais virtual card, employers gain:

• Zero administrative costs associated with card logistics.

• Immediate activation of the benefit.

• Full control over expenses through the reporting system.

• The ability to personalize with the company logo.

• Compliance with HR digitalization trends.

The virtual lunch card form meets the needs of Millennials and Gen Z who prefer mobile and digital solutions. Thanks to the Nais lunch card, employees receive a benefit that is not only functional but also technologically advanced.

Lunch Card in Practice

Application Among Mobile and Remote Employees

The popularity of the lunch card increased especially after the pandemic, when the share of remote work increased. The Lunch card offers employees flexibility regardless of where they perform their duties. Virtual solutions like the Nais Card are particularly useful for geographically dispersed teams.

Example Implementation and Subsidy Models

The form of the lunch benefit can be implemented in several ways:

• Full model: 450 PLN per month for all employees.

• Progressive model: amount dependent on length of service.

• Hybrid model: combination with other benefits.

• Digital model: virtual cards for remote teams.

The Future of Lunch Cards in the Benefits Market

The future of lunch cards is linked to further digitalization and integration with wellness systems. The lunch card market is developing towards more personalized solutions supporting healthy eating, and virtual cards like Nais set new standards in the industry.

‍