€10 meal vouchers in 2026. Automatic for everyone or not? What the increase from 1 January 2026 means for employers and the maximum value of meal vouchers from 2026
The debate around meal vouchers is heating up again. As part of the summer agreement, the federal government announced an increase in meal vouchers, with a new maximum value of €10. But does this mean every employee is automatically entitled to €10 meal vouchers from 2026? And are employers required to actually grant this new maximum amount?
This article gives you a clear, factual overview of what exactly changes from 1 January 2026, how the increase compares to the situation in 2025, and the rules that apply to employers.
What changes for meal vouchers from 1 January 2026?
From 1 January 2026, the maximum value of meal vouchers rises from €8 to €10 per day worked. This increase is part of the summer agreement and fits within measures to strengthen purchasing power.
The specific amounts
| Component | Until 31/12/2025 | From 01/01/2026 |
|---|---|---|
| Maximum employer contribution | €6.91 | €8.91 |
| Minimum employee contribution | €1.09 | €1.09 (unchanged) |
| Maximum total value | €8.00 | €10.00 |
So the increase specifically means the maximum employer contribution goes up by €2 (from €6.91 to €8.91). The employee contribution stays unchanged at a minimum of €1.09.
Important: no automatic increase
Not all meal vouchers automatically go up by €2 on 1 January 2026. This is an increase of the legal maximum. Only the ceiling is being raised: it's up to sectors and companies to negotiate whether the increase is actually introduced.
Without a new agreement, the current value of the meal vouchers stays in place, even when the maximum amount is officially higher.
How can the increase be introduced?
The increase can't be applied unilaterally by the employer. To roll out the measure in your company, the change has to be formalised through:
- A sectoral collective labour agreement (CLA), or
- A company-level collective labour agreement, or
- An addendum to the individual employment contract with each employee concerned
Sectoral negotiations
In many sectors, the value of the meal voucher is set in sectoral CLAs. The increase is therefore an important topic in the current 2025-2026 sector negotiations. Some sectors have already reached concrete agreements:
- JC 200 (white-collar workers): a sectoral system of €3.09 introduced from 1 January 2026
- JC 124 (construction): an increase of €1 on 1 January 2026 and €1 on 1 July 2026
- JC 111 (metal): an increase of €1.50 from 1 April 2026
Check the specific rules that apply to your Joint Committee.
Wage norm: a temporary exception in 2026
The wage norm for 2025-2026 has been set at 0%, which in principle leaves no room for pay increases. For the meal voucher increase, however, a temporary exception has been provided.
Key conditions
The increase falls outside the wage norm, but only under strict conditions:
- The increase is capped at €2 per meal voucher
- The increase is granted between 1 January 2026 and 31 December 2026
- It is not allowed to spread the increase over several years
- It is not allowed to provide benefits in 2026 that only materialise in 2027-2028
Please note: From 1 January 2027, the exception falls away and the standard rules apply again. An increase granted in 2027 will indeed count towards the wage norm.
Tax deductibility: from €2 to €4
The tax treatment of meal vouchers is also changing:
| Situation | Tax deduction per voucher |
|---|---|
| Employer contribution of €8.91 (maximum) | €4 |
| Employer contribution below €8.91 | €2 |
So the higher tax deduction of €4 applies only to employers who grant the maximum employer contribution of €8.91. With a lower contribution, the deduction stays limited to €2 per voucher.
Please note: The tax deduction only applies to companies subject to corporate income tax. Non-profit organisations (vzw's) that fall under the legal entities tax do not benefit from it.
NSSO exemption: conditions stay the same
Meal vouchers remain exempt from NSSO contributions, even at the increased value of €10. The existing conditions stay in force unchanged:
- At most one voucher per day actually worked
- The grant must be laid down in a CLA or individual agreement
- The number of vouchers granted must match the number of days worked
- Mention on the payslip and individual account
- The vouchers are nominative and may not be converted into cash
- The employee contribution is at least €1.09
- The employer contribution is at most €8.91
If these conditions are exceeded, meal vouchers are treated as salary, triggering NSSO contributions and taxes.
A future increase to €12
The federal coalition agreement provides that the maximum value of meal vouchers will rise in two steps during this legislative term:
- 1 January 2026: from €8 to €10 ✅ (done)
- To be determined later: from €10 to €12
The exact timing of the second increase depends on further legislation. No precise date is known yet.
Does the increase apply to company directors?
Yes. Provided the legal conditions are met, meal vouchers are fully exempt from social security contributions and taxes, for both employees and company directors.
Company directors can receive meal vouchers when they:
- Actually perform work for the company
- Receive one voucher per day worked
- Meet all the other legal conditions
Does it apply to temporary workers too?
The same basic rules apply to temporary workers, flexi-jobbers and student workers as to permanent staff. Meal vouchers can be granted per day worked, but only if this fits within the existing arrangements (a CLA or individual agreement).
Combining with a company restaurant
A specific transitional rule applies when meal vouchers are combined with a company restaurant: the cost of a normal meal in the company restaurant stays at €6.91 in 2026 (not raised to €8.91).
Summary: what should you do as an employer?
| Question | Answer |
|---|---|
| Is the increase mandatory? | No, unless imposed at sector level |
| How to introduce it? | Via a CLA or individual agreement |
| Does it fall outside the wage norm? | Yes, but only in 2026 and max. €2 |
| What is the tax deduction? | €4 with the maximum contribution, otherwise €2 |
| Does it apply to company directors? | Yes, under the same conditions |
Action points for employers
- Check your sector: find out whether sectoral agreements have been made about meal vouchers
- Review your pay policy: decide whether an increase fits your strategy
- Formalise the increase: conclude a CLA or amend individual agreements
- Mind the timing: roll out the increase before 31 December 2026 to benefit from the wage norm exception
- Inform your employees: communicate the changes clearly
Last updated: January 2026
Sources: Belgian Official Gazette (Royal Decree of 17 November 2025), Acerta, Liantis, Attentia, Claeys & Engels, VBO-FEB