Belgium increases maximum employer contribution for meal vouchers

Belgium has increased the maximum value of meal vouchers from EUR 8.00 to EUR 10.00 per day for employers who provide meal vouchers under a company agreement or are required to do so by a sector-level Collective Bargaining Agreement (“CBA”). The maximum employer contribution towards a voucher has increased from EUR 6.91 to EUR 8.91, with the minimum employee contribution remaining unchanged at EUR 1.09. These changes took effect on 1 January 2026.

Background

The Royal Decree implementing the changes was published in the Official Gazette on 17 November 2025.

Many employers are legally required to provide meal vouchers by their sector-level CBA. Most other employers in Belgium do so voluntarily through company or individual agreements for competitive reasons and because the vouchers are exempt from social security contributions and taxes.

More information on meal vouchers, including the specific conditions that must be met for them to be exempt, can be found on the Belgian Federal Public Service’s website here (opens a new window).

Key details

The maximum value of a daily tax-effective value of a meal voucher was EUR 8.00 prior to the changes. Employees were required to contribute at least EUR 1.09, and employers were allowed to contribute up to EUR 6.91.

From 1 January 2026, the maximum value increased to EUR 10.00 per day, with the maximum employer contribution also increasing to EUR 8.91. The minimum employee contribution remains unchanged at EUR 1.09.

Employer action: ACT

Employers who provide meal vouchers should evaluate whether to increase their meal voucher contribution, given the higher maximum amount of EUR 8.91. While it is not mandatory to do so, unless required by a sector-level CBA, increasing the contribution would maximize the exemptions from social security contributions and taxes. As such, most employers are likely to increase their meal voucher contributions.

Further Information

Royal Decree amending Article 19bis of the Royal Decree of 28 November 1969 issued in implementation of the Law of 27 June 1969 revising the Decree-Law of 28 December 1944 on social security for workers | Belgian Official Gazette (opens a new window)