Meal vouchers 2026: benefits and conditions for employers

You want to reward your employees without the taxman swallowing most of it. A gross raise of €100? Your employee might see €50 net. Frustrating for both of you.

But what if that same €100 landed almost entirely in your employee's pocket? That's exactly what meal vouchers make possible. And since 1 January 2026, the rules have changed.

In this article, you'll find everything you need to know as an employer: the new amounts, the conditions for staying exempt from NSSO (National Social Security Office) contributions and taxes, and how to set up meal vouchers administratively without slipping up.

What exactly are meal vouchers?

Meal vouchers are electronic vouchers your employees can use to buy meals or food. They're loaded onto a special card, much like a payment card, and are valid at supermarkets, restaurants, bakeries and other food outlets.

The special part? Under certain conditions, they're fully exempt from NSSO contributions and taxes. For you as an employer, that means lower wage costs. For your employee: more net purchasing power.

Since 1 January 2016, meal vouchers have existed only in electronic form. Paper vouchers may no longer be issued or accepted.

The new amounts from 2026

This is where it gets interesting. The federal government has raised the maximum value of a meal voucher. Here are the figures you need to know:

Maximum value per meal voucher: €10

That amount is made up of two parts:

• Employer contribution: max €8.91
• Employee contribution: min €1.09

For comparison: until the end of 2025, the maximum was €8 per voucher, with an employer contribution of max €6.91.

A €2 increase per voucher may seem modest. But do the maths: at 220 working days a year, that's €440 in extra purchasing power for your employee. Exempt from taxes and social security contributions.

Conditions for NSSO and tax exemption

Here's the key point. You can't just hand out meal vouchers and expect them to be exempt. The law sets strict conditions. Fail to meet them, and the NSSO treats your meal vouchers as ordinary pay, with all the contributions and taxes that entails.

The eight conditions at a glance

1. Set out in a CLA or individual agreement

The granting of meal vouchers must be recorded in writing. This can be done through:

• A sectoral collective labour agreement (CLA) of your Joint Committee
• A company CLA
• An individual written agreement (only where there is no trade union delegation)

A verbal arrangement or a mention in the work rules is not enough.

2. No replacement of existing pay

Meal vouchers may not serve to replace or convert salary, bonuses, benefits in kind or other advantages. So you can't say: "We'll replace your end-of-year bonus with meal vouchers."

3. One voucher per day actually worked

The number of meal vouchers must equal the number of days your employee has actually worked. Public holidays, sick days, holiday days and temporary unemployment do not count.

4. In the employee's name

Every meal voucher must be in the employee's name. They are not transferable to third parties.

5. Limited validity period

Electronic meal vouchers are valid for 12 months from the moment they're credited to the account. After that, they expire. Within three months of the expiry date, the employee can request a one-off free reactivation. Those reactivated vouchers are then valid for a further three months.

6. Food only

Meal vouchers may be used solely to pay for a meal or to buy ready-to-eat food.

7. Issued by an approved issuer

The vouchers must be issued by an approved issuing company. In Belgium, these are currently Pluxee (formerly Sodexo), Edenred, Monizze and G.O.T. Connection.

8. Shown on the payslip

The number of meal vouchers granted must be shown on the employee's payslip.

Respecting the maximum amounts

On top of the eight conditions, you also have to respect the maximum amounts:

• Employer contribution: max €8.91
• Employee contribution: min €1.09
• Total: max €10

Give more than the maximum, and the surplus is treated as ordinary pay.

When are meal vouchers mandatory?

Short answer: usually not. Meal vouchers are, in principle, a voluntary extra-legal benefit. As an employer, you're not obliged to grant them.

But there are exceptions. Some Joint Committees have concluded sectoral CLAs that make meal vouchers mandatory. In that case, you are bound by them.

How do you know if it's mandatory for your sector?

Check the sectoral CLAs of your Joint Committee. Want to know more about how Joint Committees work? Read our article on Joint Committees in Belgium.

In our experience with thousands of payroll runs, we see that many employers don't know exactly which sectoral obligations apply to them. It pays to find out. The NSSO can reclassify unpaid mandatory meal vouchers as back pay, including all the associated contributions.

Specifically: JC 200 (white-collar employees)

Employees covered by JC 200 are not automatically entitled to meal vouchers. The sector has made no binding arrangements on this. As an employer in JC 200, you decide for yourself whether to grant meal vouchers.

Other sectors with specific rules

In some Joint Committees, there are specific arrangements. A few examples:

• JC 302 (hospitality): Own rules apply here around meals and allowances
• JC 116 and JC 207 (chemical industry): A recent sector agreement with arrangements on meal vouchers
• JC 118 (food industry): Sectoral arrangements possible

Amounts and conditions can differ from one sector to another. What's standard in one sector need not apply in another. Always check the current sectoral CLAs.

What does a meal voucher cost the employer?

Let's not beat around the bush: meal vouchers cost money. But they cost less than an equivalent pay rise. That's the whole point.

Direct costs

For a €10 meal voucher, you as the employer pay:

• Employer contribution: €8.91 per voucher
• Administrative costs to the issuer: variable, typically €0.05 to €0.20 per voucher

Tax deductibility

Good news: the tax deductibility has been increased. If you apply the maximum employer contribution of €8.91, you can now deduct €4 per voucher as a business expense. Previously that was €2.

Apply a lower employer contribution? Then the deduction stays capped at €2 per voucher.

Cost calculation example

Say you have an employee who works 220 days a year. You grant €10 meal vouchers (employer contribution €8.91).

Your cost per year:

• 220 x €8.91 = €1,960.20 employer contribution
• Administrative costs (estimated): €22 to €44
• Total: around €2,000

Tax benefit:

• 220 x €4 = €880 deductible
• At 25% corporate income tax: €220 tax saving

Net cost to employer: around €1,780

Benefit to employee:

• 220 x €10 = €2,200 in meal vouchers
• Own contribution: 220 x €1.09 = €239.80
• Net benefit: €1,960.20

Compare that with a gross pay rise. To give your employee an extra €1,960 net through salary, you as the employer would quickly have to pay €3,500 to €4,000 (depending on the Joint Committee and the total wage cost).

100% deductible as a business expense

Alongside the extra €4 deduction per voucher, the full employer contribution is deductible as a business expense. This is an important difference from some other extra-legal benefits. That deductibility makes meal vouchers particularly attractive for companies.

Meal vouchers vs other benefits

How do meal vouchers stack up against the alternatives? Here's an honest comparison.

Meal vouchers vs cash

Advantages of meal vouchers:

• Exempt from NSSO and taxes (provided the conditions are met)
• Lower cost for the employer at an equal net benefit for the employee

Drawbacks of meal vouchers:

• Limited use (food only)
• The employee builds up no extra pension rights
• The employee pays an own contribution of at least €1.09

Meal vouchers vs eco-vouchers

Meal vouchers:

• Maximum €10 per working day
• Valid for 12 months
• Employee contribution mandatory (min €1.09)
• Spendable at all food outlets

Eco-vouchers:

• Maximum €250 per year in total
• Valid for 24 months
• No employee contribution
• Spendable only on ecological products (limited list)

Many employers choose to combine the two. That's allowed, as long as you respect the conditions for each type of voucher.

The honest truth about meal vouchers

Are meal vouchers always the best choice? No. Some employees prefer cash. They want to decide for themselves what they spend their money on. And yes, meal vouchers build up no pension rights. In the event of illness or accident, they don't count towards the calculation of benefits.

Even so, most employers and employees opt for meal vouchers. The reason is simple: the net benefit is greater than what you can achieve through an equivalent pay rise. And spending €10 a day on food? Almost everyone does that anyway.

Meal vouchers suit you if:

• You want to reward your employees with the maximum net benefit
• You have your administration in order (or outsource it)
• You have no problem tracking days actually worked

An ordinary pay rise is a better fit if:

• You want your employees to build up social security rights
• The administrative burden is too high for your situation
• Your employee explicitly prefers cash

Setting up meal vouchers administratively

You've decided to introduce meal vouchers. How do you go about it?

Step 1: Check your sectoral CLA

First check whether your Joint Committee already has rules on meal vouchers. These can determine which amount is mandatory, or which employees are entitled.

Step 2: Draw up a company CLA or individual agreement

No sectoral CLA, or want to make additional arrangements? Then record the granting in a company CLA or (in the absence of a trade union delegation) in individual agreements with your employees.

In any case, state:

• Which employees are entitled to meal vouchers
• The amount of the employer and employee contribution
• The calculation method (per day actually worked)

Step 3: Choose an approved issuer

Contact Pluxee, Edenred, Monizze or G.O.T. Connection. Compare their quotes. Don't look only at the commission per voucher, but also at:

• Activation costs for the cards (one-off cost per employee)
• Replacement costs in case of loss
• Integration with your payroll administration or social secretariat
• Customer service and ease of use of the platform
• Acceptance network (how many shops accept the vouchers)

The total cost can vary considerably between providers. Ask for detailed quotes and compare the total cost over a year, not just the commission per transaction.

Step 4: Integrate into your payroll

The meal vouchers must be calculated and loaded correctly each month. The number of vouchers is based on the days actually worked.

This is where it can get complex. You have to track which days each member of staff worked. Public holidays, illness, holidays and other absences do not count.

After more than 15 years in Belgian payroll, we know this is a common pain point. Many employers therefore outsource their payroll administration entirely. Want to hand this off? With Recruit, the calculation and granting of meal vouchers is handled automatically, based on the registered working days.

Common mistakes with meal vouchers

We regularly see companies trip over the same points. These are the mistakes you want to avoid.

Mistake 1: Vouchers for non-worked days

You grant a fixed number of meal vouchers per month, regardless of how many days the employee actually worked. The result: in an inspection, all the vouchers are reclassified as pay.

Solution: Calculate the number of vouchers based on the days actually worked. Every single month.

Mistake 2: No written agreement

You grant meal vouchers on the basis of a verbal arrangement or a mention in the work rules. That's not enough.

Solution: Record the granting in a CLA or an individual written agreement.

Mistake 3: Correcting too late

You discover you've granted too few vouchers. The NSSO gives you time to put it right: by the last day of the first month after the quarter in which the mistake was made, at the latest. Miss that deadline, and the vouchers not granted are treated as pay.

Solution: Check every month whether the number of vouchers granted matches the days worked.

Mistake 4: Combining with a company restaurant

You have a company restaurant where meals are offered below cost. In principle, you then can't grant meal vouchers for the same day. There's a transitional arrangement until 2027, but the rules are complex.

Solution: Seek advice if you want to offer both a company restaurant and meal vouchers.

What do you risk if you get it wrong?

The penalty falls on the employer. If the conditions aren't met, the meal vouchers are treated as ordinary pay. You then have to:

• Pay all NSSO contributions (employer and personal)
• Withhold and remit professional withholding tax
• Possibly pay a fine

In serious cases, the social inspectorate can impose criminal or administrative penalties.

Wage norm 2026: the increase falls outside

The 2026 increase in meal vouchers falls outside the wage norm. This matters.

Normally, a wage norm of 0% applies in 2025-2026. That means you may not increase wage costs, except through indexation and salary-scale increases.

The government, however, has made an exception for the increase in meal vouchers. An increase in the employer contribution of up to €2 (from €6.91 to €8.91) does not count towards the wage norm.

Note: this exception applies only to increases granted between 1 January 2026 and 31 December 2026. And you can't simply jump from a €4 employer contribution to €8.91. The exception applies to an increase of up to €2.

Frequently asked questions

Do I have to give meal vouchers as an employer?

No, unless your sectoral CLA makes it mandatory. Check the arrangements within your Joint Committee. In many sectors, including JC 200, meal vouchers are not mandatory.

Do part-time employees also get meal vouchers?

Yes, for every day actually worked. If someone works three days a week, that person gets three meal vouchers a week. The amount per voucher stays the same as for full-time colleagues.

Can I ignore the increase to €10?

Yes. Increasing the maximum is an option, not an obligation. You can choose not to increase the amount, to increase it partly, or to introduce it later.

What happens to unused meal vouchers?

Electronic meal vouchers expire after 12 months. Within three months of the expiry date, the employee can request a one-off free reactivation. Those reactivated vouchers are then valid for a further three months. After that, they're lost for good.

Do meal vouchers count towards the calculation of holiday pay or the end-of-year bonus?

No. Meal vouchers are exempt from NSSO and are not treated as pay when calculating other benefits.

Can I grant meal vouchers to myself as a company director?

That depends on your status. If you have a paid mandate (company director's remuneration), it's possible in principle. But the conditions are strict and the NSSO scrutinises this closely. Consult your accountant or social secretariat.

Where can I use meal vouchers?

Electronic meal vouchers are valid at virtually all supermarkets, many restaurants, bakeries, butchers and other food shops in Belgium. The four approved issuers (Pluxee, Edenred, Monizze and G.O.T. Connection) each have an extensive acceptance network. Check your issuer's app or website for an overview of participating merchants.

Can I include meal vouchers in the severance pay?

No. Meal vouchers are exempt from NSSO and are therefore not included in the calculation of severance pay. This can be a point of attention on dismissal: the employee loses this benefit as soon as the employment contract ends.

In short

Meal vouchers are a tax-efficient extra-legal benefit. Since 2026, the value can rise to €10 per working day, with an employer contribution of up to €8.91 and a minimum employee contribution of €1.09.

To keep the exemption from NSSO and taxes, you have to meet eight conditions. The most important: recording it in writing in a CLA or agreement, no replacement of existing pay, and one voucher per day actually worked.

The administration requires precision. Mistakes can lead to reclassification as pay and hefty back payments to the NSSO. Consider whether you want to manage this yourself or would rather outsource it.

---

How Recruit helps you

Would you rather focus on your core business than on payroll administration? That's what Recruit is for.

With Recruit:

• Contracts in under 60 seconds: Create trial and temporary contracts without the hassle
• Automatic payroll calculation: Correct pay in line with current legislation and your Joint Committee
• Dimona (immediate employment declaration) and social documents: We handle all the declarations, you focus on your business
• 24/7 personal support: Always a dedicated contact who knows your company
• No fixed monthly costs: Pay only for what you use

Try Recruit or get in touch with our HR experts for tailored advice.

---

The information in this article is purely informative and does not replace professional legal or accounting advice. Employment legislation changes regularly. Always consult the current legislation or contact an HR expert for advice tailored to your situation. Amounts are based on the 2026 regulations and may be indexed or change.