Upon entering into an agreement with Mobilly, the company receives its own customer profile in the Mobilly app and passwords for the Benefits Control Panel. The company can add new employee accounts, remove inactive employee accounts, define benefit categories, assign benefits, and top up benefit accounts in the Benefits Control Panel.
The law stipulates that the employer may pay for the employee’s meals, not exceeding EUR 480 per year (an average of EUR 40 per month). For these expenses, the company does not have to pay personnel taxes, i.e. social tax and income tax. Read more about this in Section 8, Paragraph 15 of the Law “On Personal Income Tax” at https://likumi.lv/ta/id/56880-par-iedzivotaju-ienakuma-nodokli.
In order to receive tax relief, a collective agreement with employees is required.
Mobilly has created a sample collective agreement that is available in the customer profile. For a collective agreement to enter into force, it must be signed by 51% of employees. Employees and employers can sign a collective agreement with an electronic signature or by authenticating via the SEB/Swed/Citadele banks.
The Benefits Control Panel will show how many and which employees have signed the collective agreement.