Abstract

Since 1 September 2023 the value limit of meals financed by employers has been raised. It is exempted from the national insurance contribution - up to PLN 450.00 a month. However, there are much more crucial changes that confirm the possibility of donating the amount to a prepaid card and shopping with such a card at business establishments. It seems that the regulations also confirm the possibility of a “legal”, not technical, and limited right of a cardholder to buy only meals. These changes may constitute a decent basis for further development of a segment of lunch cards on the Polish market. The purpose of the present article is the analysis of implemented changes and determining their influence on existing market solutions.