Lunch Cards and Employee Benefits - A Guide for Employers and HR Departments
- Michał Stachera
- 3 days ago
- 6 min read
In a situation where the labor market is becoming increasingly competitive, companies must not only offer attractive salaries but also build value for employees in other ways. The importance of additional benefits is growing, and among them, lunch cards play a special role. This benefit not only supports employees' budgets but also generates significant financial benefits for enterprises through savings on ZUS contributions (Polish Social Insurance Institution).
A well-designed non-wage benefits package is now becoming a tool for employer branding, influencing team retention, and increasing the company's competitiveness in the job market. This is why more and more employers are reaching for solutions such as virtual lunch cards, which enable fast implementation, immediate payments, and full control for HR and accounting. Sparados offers lunch cards only in Poland.
This guide will help you understand how lunch cards work, what real savings they bring, what legal obligations they entail, and how to effectively implement them in your organization.
What are Lunch Cards?
Lunch cards are employee benefits (also known as "meal cards") in the form of a prepaid payment card that the employer regularly tops up with a specified amount intended to subsidize meals. The funds can only be used for the purchase of food in appropriate places, such as restaurants, bars, food vending machines, or employee cafeterias.
How do Sparados lunch cards work?
Sparados lunch cards are virtual cards, available immediately in a web or mobile application. An employee can add them to contactless payment wallets like Google Pay and Apple Pay, which means the card works like a standard payment card — with the restriction of use to food sales outlets.
Allowed uses include:
Restaurants and gastronomy chains (e.g., McDonald's, KFC, Pizza Hut, Starbucks),
Food courts in shopping malls,
Cafes and confectioneries,
Employee cafeterias,
Food vending machines (e.g., Pan Kanapka),
Diet catering and meal deliveries.
The employee chooses any meal, and the employer finances part of its cost through a monthly top-up of the card.
The difference between a lunch card and other meal benefits
Benefit Type | How it works | Advantages | Disadvantages |
Lunch Card | Virtual payment card, food only | ZUS exemption, modern service, fast implementation | Funds can only be spent on food |
Meal Vouchers/Coupons | Paper or electronic vouchers | ZUS exemption | Limited acceptance network, logistics |
Cash Allowance | Transfer with salary | Full spending freedom | No ZUS and tax exemption |
Company Canteen | On-site meals | On-site comfort, integration | Maintenance costs, lack of flexibility |
Benefits of Implementing Lunch Cards
Meal cards offer a unique combination — they build the company's image, increase employee satisfaction, and at the same time reduce labor costs. This is a rare win-win-win situation (company – employee – HR).
Real financial benefits for companies (ZUS savings)
One of the most important advantages of lunch cards is the exemption from ZUS contributions up to 450 PLN per month. This applies to both employee and employer contributions. Thanks to this, the cost of subsidizing meals is over 30% lower than a classic cash allowance.
Number of Employees | Monthly ZUS Savings | Annual Savings |
20 | approx. 9,000 PLN | over 108,000 PLN |
50 | approx. 22,500 PLN | over 270,000 PLN |
100 | approx. 45,000 PLN | over 540,000 PLN |
Such large amounts mean that the meal benefit ceases to be a cost — it becomes an investment in human capital, which is also financially more profitable than paying out salary allowances.
Benefits for HR and employer branding
Strengthening the company's position as a modern employer.
Improving employee satisfaction and loyalty.
Easier talent acquisition.
Benefits in employer rankings — the benefit is listed as one of the most important.
For the generation of employees born after 1990, not only earnings matter, but also appreciation and care for their daily lives, and providing meals is one of the most appreciated gestures from an employer.
Benefits for employees
Savings of even over 1000 PLN per year.
Flexibility in choosing meals.
Convenient phone payments.
Better eating habits — which translates into health and efficiency.
It is worth noting that employees most often spontaneously spend the additional budget on quality — they choose healthier options, eat regularly, and avoid fast food as a steady diet.
Benefits for organizational culture
Shared meals integrate teams. When employees have a budget for lunch, they are more likely to go out together, which improves cooperation. One could even say that the lunch card becomes an HR tool supporting communication and relationship building.
Legal issues: ZUS, VAT
Lunch cards as employee benefits: ZUS exemption (up to 450 PLN per month)
According to the Regulation of the Minister of Labor on insurance contributions, meals financed by the employer are excluded from the basis for ZUS contributions calculation up to 450 PLN per month. The condition for the exemption is that the funds are intended exclusively for the purchase of meals, which the lunch card enables technically – in the case of Sparados, this restriction is an integral part of the system.
Is a meal card a deductible cost for income tax?
Yes. Meal subsidy is a deductible cost for the employer, as it is a real cost incurred for the purpose of building employee relations, increasing efficiency, and improving working conditions.
VAT in meal cards
The purchase of lunch card top-ups is not the purchase of goods, but the transfer of prepaid funds, so it is usually not subject to VAT. The employer also does not deduct the tax from the top-up purchase. Ultimately, this simplifies accounting. However, it is worth confirming the details with accounting depending on the type of company activity.
Comparison of Available Meal Benefits
Feature | Sparados Lunch Cards | Traditional Vouchers | Cash Allowance |
Form | Virtual/Physical payment card | Paper/SMS | Bank transfer |
ZUS | Exemption up to 450 PLN | Exemption up to 450 PLN | No exemption |
Payments | Apple Pay/Google Pay + POS | Limited acceptance | Any purchases |
Spending Control | Gastronomy only | Often leak-prone | No control |
Management | Fast, digital | Logistics and paper | No benefit |
Card Personalization | YES | NO | NO |
Security | Nothing to lose (virtual) | Risk of loss | Not applicable |
Implementation and Management of Lunch Cards
Sparados lunch card implementation process – step-by-step
Registering the company in the Sparados system.
Creating cards for employees (even in 5 seconds).
Making cards available in the web/mobile application.
Adding to Apple Pay/Google Pay.
Funding and automatic renewal of funds.
Managing balances and top-ups.
The Sparados client panel enables:
Setting limits and time blocks.
Automatic balance renewal.
Adding one-time funds (e.g., for business trips).
Selecting employees who receive benefits.
Roles in the company
Department | Tasks | Difficulty Level |
HR | employee selection, benefit policy | Easy |
Accounting | accounting, cost analysis | Standard |
IT | no implementation necessary | No action |
No need for IT system integration is one of the biggest advantages of Sparados virtual cards.
FAQ: Most Common Questions and Myths
Can the lunch card be used for purchases other than meals?
No. The funds can only be spent on meals. In the case of Sparados lunch cards, the system blocks other transactions.
Are lunch cards fully legal?
Yes, they comply with Polish regulations on benefits exempt from ZUS contributions up to 450 PLN.
Does the meal card have to be physical?
No. Sparados lunch cards are virtual and available in the application – they cannot be lost.
Do payments with the Sparados lunch card work immediately?
Yes. After activation, the card can be used immediately after being added to a digital wallet like Google Pay/Apple Pay.
How to Profit from Lunch Cards
Lunch cards are one of the most effective employee benefits on the market. They allow companies to:
Reduce labor costs thanks to ZUS exemption.
Build an attractive employer image.
Support the health and comfort of employees.
Implement a solution that is fast, digital, and secure.
Modern systems such as Sparados eliminate the logistical problems of vouchers and offer full digitization of benefits management. Would you like to check how much your company can save thanks to lunch cards? Contact us and see the benefits of implementation.
