In labor relations, questions often arise that, though they may seem minor at first glance, hide major implications from a legal and operational standpoint. One of these concerns meal vouchers: should they be or not registered in the General Register of Employees (REVISAL/Reges)? For some, the answer may seem evasive. However, a close examination of the Labor Code and the government decisions regulating REVISAL shows that things are much clearer than they appear.
Why are meal vouchers part of salary?
The Labor Code provides a broad definition of salary: it is not just about the base salary, but also includes allowances, bonuses, and, very importantly, "other additional benefits". This category also includes meal vouchers, when they are stipulated in the individual employment contract (CIM) or collective labor contract (CCM). In practice, this means that, at the time of negotiating the contract, the employee accepts the entire benefits package – base salary plus additional advantages such as vouchers. They thus become an integral part of remuneration and a contractual right from which the employer cannot withdraw.
Taxation does not change the legal nature
Where does the confusion arise? Mainly from the distinct tax treatment of meal vouchers. They are taxed differently from other salary incomes, which leads to the impression that they should not be registered in REVISAL. However, the tax regime pertains to the relationship between the company and the state, not the contractual relationship between employer and employee. The obligation to provide vouchers remains intact as long as they are included in the contract. For this reason, taxation cannot annul the registration obligation.
What do the REVISAL regulations say?
Both HG no. 905/2017 and more recently HG no. 295/2025 clearly establish that all salary components must be included in REVISAL: base salary, allowances, bonuses, and "other additional benefits". The fact that the technical application of REVISAL does not have a specific field called "meal vouchers" does not change anything. The employer must enter them in the generic category of "other additional benefits", thus respecting the letter and spirit of the law.
Good faith and transparency, fundamental principles
Beyond the legal aspect, we also talk about a fundamental principle of labor relations: good faith. The employee accepts a position and a complete salary package, and the employer has the obligation to reflect this entire package in the official records. Correct and complete registration in REVISAL is not just a bureaucratic obligation, but a proof of transparency and respect for the employee. Omission would undermine trust and would contravene both national legislation and international standards regarding fair remuneration.
The clear conclusion
Thus, the answer to the initial question is a firm one: YES, meal vouchers must be registered in REVISAL, in the category of "other additional benefits". Any other interpretation would diminish the value of the employment contract and would violate the basic principles governing labor relations in Romania. By complying with this obligation, the employer demonstrates not only legal compliance but also seriousness, transparency, and respect for employees, values that Geseidl consistently supports and promotes.
Geseidl Consulting Group
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