Can luncheon vouchers and company restaurants be combined?

What are the rules when combining a company restaurant with luncheon vouchers?

As an employer, you may find situations where a worker receives both a meal in a company restaurant and luncheon vouchers.

This combination is not prohibited in principle, but it is strictly regulated to ensure that the same meal is not funded twice.

The assessment is done meal by meal and is based on two key concepts: the normal meal and the cost price.

• A normal meal is a complete meal (starter or soup, hot dish, dessert, and drink)
• The cost price is the actual cost of the meal for you, the employer

What is the role of the cost price?

The treatment of the combination depends on the price at which the meal is sold in your company restaurant.

If the meal is sold below the cost price

In this case, you are already subsidising the meal.

If you also provide a luncheon voucher for this same meal, the luncheon voucher is generally considered as remuneration (subject to social security and tax).

If the meal is sold at cost price or at a higher price

The combination of the company restaurant and luncheon vouchers is allowed. In this case, the worker can pay for their meal in cash or with a luncheon voucher, and there is no double benefit.

If the price of the meal is lower than the value of the luncheon voucher, a cash refund is permitted, provided that it remains exceptional.

What reference amounts should you consider?

For the combination of luncheon vouchers and the company restaurant, the reference cost price is set at €6.91.

However, from 1^st January 2026, the maximum nominal value of luncheon vouchers will increase from €8.00 to €10.00, and the maximum employer contribution will rise from €6.91 to €8.91.

For the combination of luncheon vouchers and a company restaurant, the cost price of a meal in the company restaurant will not increase and will remain fixed at €6.91 for the period from 1^st January 2026 to 31 December 2026. From 1^st January 2027, this amount will be raised to €8.91.

What does Securex do for you?

For any additional information or further questions regarding the combination of luncheon vouchers and the benefit of a meal in a company restaurant, please do not hesitate to contact your Legal Advisor by email at myHR@securex.be