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Meal
Subsidy
The amounts
of Meal Subsidy established by
Order have been fixed according to the following
figures:
|
Year: |
2009 |
2008 |
2007 |
2006 |
2005 |
2004 |
2003 |
2002 |
|
BASE |
4,27€ |
4,11€
|
4,03€ |
3,95€ |
3,83€ |
3,70€ |
3,58€ |
3,49€ |
|
Exemption Limit per day
(Category A IRS) |
6,41€ |
6,17€
|
6,05€ |
5,93€ |
5,75€ |
5,55€ |
5,37€ |
5,24€ |
|
Exemption Limit
per month (22 dias)
(Category A IRS) |
141,02€ |
135,74€
|
133,10€
|
130,46€
|
126,50€
|
122,10€
|
118,14€
|
115,28€
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Order nr + date
|
1553-D/2008,
31/12
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30-A/2008, 10/01
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88-A/2007, 18/01
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229/2006, 10/03
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42-A/2005, 17/01
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205/2004, 03/03
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303/2003, 14/04
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88/2002, 28/01
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As per article
2nd of the
Individual Income
Tax Code
it is also considered as work
contract income, benefits or privileges gained by
the performance or on account of Work contract
performance, namely the meal subsidy regarding the
part that exceeds in 50% the legal limit established,
rising up to 70% whenever the respective subsidy is
given in tickets-restaurant.
So, the
meal subsidy, up to the limit of 1,5 timesthe value
base, is exempt of IRS.
.
This note is
only for information and does not hold its divulgers
responsible. For thorough information you must consult
the Law.
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