{"id":25587,"date":"2025-04-03T10:58:46","date_gmt":"2025-04-03T08:58:46","guid":{"rendered":"https:\/\/www.delucapartners.it\/news\/esclusa-lincidenza-dei-ticket-mensa-sulla-retribuzione-feriale-2\/"},"modified":"2026-04-08T11:35:59","modified_gmt":"2026-04-08T09:35:59","slug":"esclusa-lincidenza-dei-ticket-mensa-sulla-retribuzione-feriale","status":"publish","type":"post","link":"https:\/\/www.delucapartners.it\/en\/insights\/normativa\/exclusion-of-meal-vouchers-from-the-calculation-of-holiday-pay\/","title":{"rendered":"Exclusion of meal vouchers from the calculation of holiday pay"},"content":{"rendered":"\n

In its ruling of March 3, 2025, the Court of Appeal of Naples stated that meal vouchers should not be included in the calculation of holiday pay, as they are not considered part of employee\u2019s regular salary.<\/p>\n\n\n\n

The case<\/strong><\/h2>\n\n\n\n

Several employees brought a claim before the Court of Naples, requesting the judge to order the employer to pay the amounts owed as part of the recalculation of holiday pay, including the compensatory\/adjustment allowance, shift allowances, performance bonuses, and meal vouchers.<\/p>\n\n\n\n

The Court of first instance ruled in favor of the workers. The company appealed, challenging the decision, specifically regarding the inclusion of meal vouchers in the holiday pay calculation.<\/p>\n\n\n\n

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The ruling<\/strong><\/h2>\n\n\n\n

The Court of Appeal of Naples first reminded that, according to EU case law, holiday pay must be calculated to match the worker\u2019s regular salary, as a reduction in this pay could discourage the employee from exercising their right to take holidays.<\/p>\n\n\n\n

However, the court clarified that this principle applies only to salary components that are directly related to the performance of duties and are connected to the personal and professional status of the employees.<\/p>\n\n\n\n

Agreeing with the position of the Italian Supreme Court, which defines meal vouchers not as part of the \u201cnormal\u201d salary but as a welfare benefit linked to the employment relationship by a mere occasional connection (Supreme Court. No. 16135\/2020; Supreme Court. No. 23303\/19; Supreme Court. No. 5547\/2021; Supreme Court. No. 15629\/2021), the Court of Appeal ruled that meal vouchers are not included in holiday pay, as they are considered a flat-rate reimbursement of the worker\u2019s expenses. The Court added that any inclusion of meal vouchers in holiday pay would depend on whether specific union agreements qualify them as retributive elements directly connected to the work performed.<\/p>\n\n\n\n

On this basis, the Court of Appeal of Naples upheld the appeal filed by the company.<\/p>\n\n\n\n

It is important to note that this ruling contrasts with Order No. 25840 of September 27, 2024, in which the Italian Supreme Court held that meal vouchers should be considered part of the economic benefits to be provided to workers during their holiday period.<\/p>\n\n\n\n

The Italian Supreme Court, starting from the definition of remuneration given by the European Court of Justice, ruled that workers must receive their regular salary during holidays, which includes meal vouchers.<\/p>\n\n\n\n

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