As a rule, no. The meal allowance assumes the effective provision of work and compensates for the need for the worker to have the meal outside their residence.
During holidays, there is no work performed, and thus there is no right to the payment of the meal allowance, as this allowance may otherwise be considered compensation and taxed accordingly.
However, there are collective labor regulation instruments that, when the meal allowance is paid in kind, allow the worker to choose during the holiday period whether to maintain the right to eat at the employer’s establishment, provided it is not closed, or opt to receive the respective value.”
You can consult previous articles of the Holiday Special here.
