Meal deductions from per diem allowances – the four calculation options

In Atlatos, both statutory per diem allowances and individual company-specific allowances can be used.

If breakfast, lunch or dinner is provided by the employer or at the employer’s request, Atlatos can automatically reduce the per diem allowance.

Four calculation options are available. The difference lies in which allowance is used as the basis for calculating the deduction.

Basic principle

The deduction amounts to:

The key factor is the amount to which these percentages are applied.

Option 1: Deduction based on the statutory 24-hour allowance

The deduction is always calculated based on the statutory allowance for a full 24-hour travel day.

This also applies to the day of arrival and the day of departure.

Example: Germany

Statutory allowances:

• 24-hour day: €28.00
• Day of arrival/departure: €14.00

This results in the following deductions:

• Breakfast: 20% of €28 = €5.60
• Lunch: 40% of €28 = €11.20
• Dinner: 40% of €28 = €11.20

Departure day including breakfast:

€14.00 – €5.60 = €8.40

When statutory allowances are used, this option reflects the statutory deduction method.

Option 2: Deduction based on the 24-hour company allowance

The deduction is calculated based on the 24-hour allowance defined by the company.

Example:

• Company allowance for 24 hours: €40.00
• Company allowance for arrival/departure day: €20.00

Deductions:

• Breakfast: 20% of €40 = €8.00
• Lunch/dinner: 40% of €40 = €16.00

Departure day including breakfast:

€20.00 – €8.00 = €12.00

Here too, the 24-hour allowance remains the basis for calculation, regardless of which allowance is actually paid for the respective travel day.

Option 3: Deduction based on the applicable statutory allowance

With this option, the deduction is calculated based on the statutory allowance actually applicable to the respective travel day.

On the day of arrival or departure, the €14.00 allowance is therefore used as the basis.

Breakfast example:

20% of €14 = €2.80

Result:

€14.00 – €2.80 = €11.20

Option 3 therefore differs from Option 1 particularly on arrival and departure days.

Note: This calculation method differs from the statutory tax deduction method, under which the deduction is generally calculated based on the 24-hour allowance.

Option 4: Deduction based on the applicable company allowance

The deduction is based on the company allowance actually paid for the respective travel day.

Example:

• Company allowance for arrival/departure day: €20.00
• Breakfast: 20% of €20 = €4.00

Result:

€20.00 – €4.00 = €16.00

This means that the meal deduction is fully aligned with the company’s own reimbursement policy.

Comparison of the four options

Example: Breakfast on the day of departure

Assumptions:

• Statutory 24-hour allowance: €28
• Statutory arrival/departure allowance: €14
• Company 24-hour allowance: €40
• Company arrival/departure allowance: €20

Key takeaway

Options 1 and 2:
The deduction is always based on the respective 24-hour allowance.

Options 3 and 4:
The deduction is based on the allowance applicable to the specific travel day.

The difference is therefore particularly relevant for arrival and departure days as well as one-day business trips.

The same principle generally also applies to international business trips. In these cases, the statutory or company-specific allowances stored for the respective country are used.

Tax note

Company-specific allowances and internal company deduction rules may differ from the allowances permitted for tax purposes.

In particular, when higher company allowances are used or when the configured deduction method differs from the statutory method, it should be checked which amount can be reimbursed tax-free.

The required calculation method can be configured for each company in Atlatos.

If you have any questions, please contact Atlatos Support.