Eco-vouchers 2026: mandatory or not, by joint committee

Your HR manager pops in. "Boss, the eco-vouchers, do we need to order them again this year?" And honestly, you have no idea. Last year the social secretariat just took care of it, didn't they? But now you want to handle it yourself. Or maybe you are not even sure whether your sector requires eco-vouchers in the first place.

You are not alone. Whether eco-vouchers are mandatory is one of the most common HR questions in Belgium. And the answer, very Belgian, is not simple. It depends on your joint committee, your sector-level collective labour agreement, and sometimes even on company-level arrangements.

In this article we explain clearly when eco-vouchers are mandatory, what the maximum amount is, how to calculate them for part-time employees, and what exactly you can buy with them. No legal waffle, just concrete figures.

What exactly are eco-vouchers?

An eco-voucher is an electronic voucher your employee can use to buy ecological products and services. Think energy-efficient household appliances, organic food, second-hand goods, or a stay in a hotel carrying the Green Key label.

Eco-vouchers were introduced in 2009 through an inter-professional agreement. The idea? Give employees an extra-legal benefit that also encourages sustainable consumption. The vouchers are issued by four accredited issuing companies: Edenred, Monizze, Pluxee (formerly Sodexo) and G.O.T. Connection.

Worth knowing: eco-vouchers are not a government initiative. They are private vouchers you order as an employer from one of those four companies. The government does set the ground rules and the tax framework.

Are eco-vouchers mandatory? It depends on your sector

Whether eco-vouchers are mandatory depends entirely on your joint committee and the sector-level collective labour agreement (CLA) that applies to you. This is where it gets a bit legal. Not boring-legal, but important.

In principle, eco-vouchers are not mandatory. There is no general statutory obligation for employers to grant them. But, and this is a big but, many sectors have agreed through a collective labour agreement that employers must grant eco-vouchers.

In practice, that means one thing: whether eco-vouchers are compulsory for you as an employer comes down entirely to your joint committee and the sector-level CLA in force there.

Eco-vouchers are mandatory if:

• Your joint committee has a CLA that provides for eco-vouchers
• Your company has its own CLA or individual agreement setting out eco-vouchers
• You fall under the supplementary joint committee for white-collar workers (JC 200), where eco-vouchers are compulsory at sector level

Eco-vouchers are not mandatory if:

• Your joint committee has no CLA providing for eco-vouchers
• There are no company-level arrangements on eco-vouchers
• You work in the public sector (the scheme applies only to the private sector)

We regularly see employers assume that eco-vouchers are automatically mandatory. That is not correct. But if your sector provides for them and you fail to grant them, then you do have a problem, because you are in breach of the sector-level CLA.

Eco-vouchers by joint committee: the main sectors

Let's run through the big sectors. These are the rules that apply in 2026, but watch out: sector agreements are renegotiated regularly. Always check the most recent CLA for your JC.

JC 200: supplementary joint committee for white-collar workers

This is the largest group. Do you employ white-collar workers who do not fall under a specific joint committee? Then you almost certainly fall under JC 200. And there, eco-vouchers are mandatory.

The amount for a full-time employee with a complete reference period: 250 euros per year. The reference period runs from June of the previous year to May of the current year. Payment happens in June.

For part-time employees in JC 200, these amounts apply (indicative, 2026):

• 4/5 employment: 250 euros
• 3/5 employment: 200 euros
• Half-time: 150 euros
• Less than half-time: 100 euros

With more than 15 years of experience in Belgian payroll, we know that JC 200 by far generates the most questions about eco-vouchers. That makes sense, since it is the country's largest joint committee.

JC 124: construction

Big change in 2026. For years the construction sector granted eco-vouchers of 115 euros per year. But the 2025-2026 sector agreement abolishes that scheme. The eco-vouchers are granted for the last time in May 2026, for the reference period from 1 April 2025 to 31 March 2026. After that they disappear and are replaced by meal vouchers.

If you are in construction: make sure you handle that final grant correctly. And prepare for the switch to meal vouchers.

JC 302: hospitality (Horeca)

The hospitality sector also has arrangements on eco-vouchers, though the amounts vary. The sector recently asked for broader spending options for eco-vouchers. Check the most recent sector-level CLA for the exact terms in your sub-sector.

JC 140: transport and logistics

Within JC 140 there are sub-sectors that provide for eco-vouchers. The amounts and conditions can differ widely from one sub-sector to the next. Here it really is a matter of checking your specific CLA or contacting your social secretariat.

JC 220: food industry

The food industry also provides eco-vouchers through sector-level CLAs. The 2025-2026 sector agreement sets the terms for this period.

Other joint committees

The FPS Employment, Labour and Social Dialogue publishes a full sector-by-sector overview of eco-vouchers which indicates, per joint committee, whether eco-vouchers are mandatory, which amount applies and which reference period is relevant. This document is updated regularly.

Not sure about your situation? You can also leave it to a payroll partner who knows every joint committee. At Recruit we track the sector agreements for each JC where you employ staff, so you don't have to lie awake over it.

The maximum: 250 euros per year

The maximum amount for eco-vouchers is 250 euros per employee per year, and each individual voucher may be worth at most 10 euros. These are not arbitrary limits: they are set in order to keep the NSSO exemption.

Go over that 250 euros? Then you lose the full exemption from social security contributions and taxes. Not just on the part above 250 euros, but on the entire amount. You want to avoid that.

Not every sector grants the maximum of 250 euros. In JC 200 it is indeed 250 euros for full-time employees, but in construction (JC 124) it was, for example, 115 euros. The amount depends on what the sector-level CLA provides.

Conditions for the NSSO exemption

Eco-vouchers are exempt from NSSO contributions and taxes only if you meet all the conditions, and this is the key point for employers. Miss just one and the eco-vouchers are treated as ordinary pay, so you pay social security contributions and taxes on them.

The conditions in a row:

• The eco-vouchers may not replace pay, a bonus or any other benefit (except meal vouchers)
• They are granted through a sector-level CLA, a company CLA or an individual written agreement
• The nominal value per voucher is at most 10 euros
• The total annual amount per employee does not exceed 250 euros
• The voucher states a validity of 24 months and the fact that it can only be spent on ecological products and services
• The voucher is issued in the employee's name

Sounds logical, right? Yet in practice it sometimes goes wrong. Employers who forget to record the grant in writing. Or who accidentally end up above 250 euros through a miscalculation for part-time employees.

Want to know more about the wider impact on your labour cost? See our article on calculating labour cost for a full overview of every component.

Calculating for part-time work and mid-year changes

Part-time employees are entitled to eco-vouchers in proportion to their employment fraction, and the same pro-rata logic applies to people who were not employed for the full year. This is where many employers stumble, because the calculation is not always transparent.

Part-time employees

The basic rule: part-time employees are entitled to eco-vouchers pro rata their employment fraction. That fraction is the ratio between their average weekly working time and that of a full-time employee (usually 38 hours).

Some sectors, such as JC 200, work with fixed brackets instead of an exact pro rata. We gave those amounts earlier: 250, 200, 150 or 100 euros depending on your working regime.

Other sectors do calculate exactly pro rata. An employee who works 30 hours in a 38-hour week then receives: 250 x (30/38) = 197.37 euros. Rounded to the nearest multiple of the voucher value.

Starting and leaving mid-year

Employees who start or leave during the reference period receive eco-vouchers pro rata temporis. Concretely: you split the reference period and calculate the amount based on the period actually worked.

In some sectors this is calculated per week (1/25th per week worked, capped at 25/25ths). In others per month. You will find the exact calculation method in the sector-level CLA.

When an employee leaves, the pro-rata eco-vouchers must be granted at the latest at the moment of departure. Don't forget this, it is a common mistake.

Assimilated periods

Certain periods of absence are treated as effective work for calculating eco-vouchers. Think of annual leave, statutory public holidays, short leave and the first 30 days of guaranteed salary during illness. But not every absence counts. Long-term illness after the guaranteed-salary period usually does not count.

The honest truth? These calculations are complex enough to get wrong. Many of the employers we support at Recruit deliberately leave this to their payroll partner. An automated system that knows your joint committee and applies the right pro-rata calculation saves you hours of puzzling.

Eco-vouchers vs meal vouchers: the difference

Both are extra-legal benefits and both are tax-attractive, but they work very differently, which is why this question comes up so often.

Granting Meal vouchers are granted per day worked. Eco-vouchers on an annual basis (or half-yearly, depending on the sector). So you cannot simply swap one for the other, unless the sector-level CLA allows it.

Amount The maximum amount for meal vouchers is 10 euros per day worked (since 2026), of which the employer contributes at most 8.91 euros. For eco-vouchers the maximum is 250 euros per year.

Spending With meal vouchers you buy food and meals. With eco-vouchers you buy ecological products and services. The spending list for eco-vouchers is a good deal broader than many people think (more on that shortly).

Tax Both are exempt from NSSO contributions and taxes for the employee, provided the conditions are met. For the employer, meal vouchers are tax-deductible (the employer's share up to 2 euros per voucher). Eco-vouchers are not: they are a non-deductible professional expense. That makes meal vouchers slightly more tax-advantageous for the employer.

Conversion Interesting detail: eco-vouchers may be converted into meal vouchers without this being treated as a replacement of pay. The other way around is not allowed. The construction sector (JC 124) is doing exactly this in 2026 by abolishing eco-vouchers and introducing meal vouchers.

You will find more about the rules for meal vouchers in our article on meal vouchers as an employer in 2026.

What can you buy with eco-vouchers?

The spending list for eco-vouchers is broader than most employees realise, spanning four main categories.

Ecological products and services Energy-efficient household appliances with a good energy label (A, B, C or D for fridges and freezers, A for washing machines). LED lighting. Solar panels and insulation material. Water-saving shower heads.

Organic and short supply chain All food products carrying the EU organic label or the Biogarantie label. Farm and horticultural products from the short supply chain. Subscriptions to vegetable boxes from local farms.

Sustainable tourism and mobility Overnight stays in hotels and B&Bs with the Green Key label. Visits to zoos and nature parks. Bicycles (including electric ones). Public transport subscriptions.

Reuse and second-hand Almost all second-hand products, except appliances with a non-electric or hybrid motor. Thrift shops, second-hand clothing, refurbished electronics.

You will find the full and up-to-date list on myecocheques.be and on the websites of Edenred, Monizze and Pluxee. The list is updated periodically by the National Labour Council.

How to grant eco-vouchers as an employer

If you are doing this for the first time, granting eco-vouchers comes down to a clear set of steps. Let's take a step back and walk through them:

1. Check whether your joint committee makes eco-vouchers mandatory. Consult the sector-level CLA or ask your social secretariat.

2. Sign up with an accredited issuing company: Edenred, Monizze, Pluxee or G.O.T. Connection. Compare their administrative costs, because they differ.

3. Put a written basis in place. That can be a sector-level CLA (which already exists if your sector provides eco-vouchers), a company CLA or an individual written agreement per employee.

4. Calculate the correct amount per employee, taking into account the employment fraction and the reference period.

5. Order the eco-vouchers in good time from your issuing company. Most sectors provide for the grant in June or at another fixed moment.

6. State the eco-vouchers on your employee's payslip.

That sounds like six steps, but in practice your social secretariat or payroll partner does most of this work. It only gets tricky when you combine several joint committees or have many part-time employees with different employment fractions.

Common eco-voucher mistakes

After more than 15 years in Belgian payroll, we have seen just about every mistake go by. The most common ones:

Ordering too late. Some employers only order the eco-vouchers once employees ask about them. By then the deadline may already have passed. Plan the order well in advance.

No written agreement. If eco-vouchers are not mandatory through a sector-level CLA but you still want to grant them, you need a written agreement. Without it, you lose the NSSO exemption.

Error in the part-time calculation. Calculating pro rata is not hard, but it goes wrong if you use the wrong employment fraction or misjudge the assimilated periods.

Granting eco-vouchers above 250 euros. Sometimes through a calculation error, sometimes because an employee receives eco-vouchers both through the sector and through a company agreement. The total may never exceed 250 euros per year.

Forgetting them when an employee leaves. Pro-rata eco-vouchers must be granted when the employee departs. This is quite often overlooked.

Frequently asked questions

Are eco-vouchers mandatory for all employers in Belgium? No. Eco-vouchers are not automatically mandatory. Whether you must grant them depends on your joint committee and the sector-level CLA. In JC 200 (the supplementary joint committee for white-collar workers) they are mandatory. In other sectors it can vary.

What is the maximum annual amount of eco-vouchers? The legal maximum is 250 euros per employee per year. Each individual voucher may be worth at most 10 euros. This maximum applies as a condition for the NSSO and tax exemption.

Do I have to grant eco-vouchers to an employee who starts halfway through the year? Yes, pro rata. The employee is entitled to eco-vouchers for the period they were actually employed during the reference period. The exact calculation depends on your sector-level CLA.

Can I convert eco-vouchers into meal vouchers? Yes, that is allowed. Eco-vouchers may be replaced by meal vouchers without this counting as a replacement of pay. The reverse (meal vouchers into eco-vouchers) is not permitted.

What if I don't grant eco-vouchers while my sector requires them? Then you are in breach of the sector-level CLA. Employees can claim the eco-vouchers, possibly through the union or the labour court. You also risk a regularisation by the NSSO.

How long are eco-vouchers valid? Eco-vouchers are valid for 24 months from the date they are made available to the employee. After that period they expire. Reactivated vouchers (after expiry) are valid for only 3 months.

In short

Eco-vouchers mandatory or not? It depends on your joint committee. In JC 200 the answer is yes, and that covers a large share of Belgian white-collar workers. In other sectors you need to check the sector-level CLA. The maximum amount is 250 euros per year, the vouchers are valid for 24 months, and as an employer you must meet strict conditions to keep the NSSO exemption.

The rules are not complicated once you know them. But with several joint committees, part-time employees and mid-year start-and-leave arrangements, it quickly becomes a puzzle. And that puzzle you want to solve correctly, because mistakes cost you the full NSSO exemption.

When in doubt: consult your social secretariat, an HR expert or the information from the FPS Employment. The better informed you are, the fewer surprises.

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The information in this article is purely informative and does not replace professional legal or accounting advice. Labour legislation changes regularly. Always consult the current legislation or contact an HR expert for advice tailored to your situation.