What needs to happen to introduce meal vouchers of 10 euros?
When the government announced the increase in the employer's contribution for meal vouchers, this increase was not immediately effective. The pay standard also needed to be considered.
The pay standard for the period 2025 - 2026 is 0%. Therefore, the amount of the meal vouchers cannot simply be increased. An increase in the meal vouchers is subject to the pay standard.
Additionally, meal vouchers are currently only exempt from social security contributions and advance tax levy if the employer's contribution is a maximum of 6.91 euros. Thus, for both social security and the tax authorities, an increase is not automatic either.
To increase the employer's contribution, the government must also amend the following three rules:
- The maximum employer's contribution must be increased to 8.91 euros for social security
- The maximum employer's contribution must be increased to 8.91 euros for the tax authorities
- The increase in the meal vouchers must be excluded from the basis for calculation of the pay standard
What is the current status?
The government has already taken the necessary steps for each of these three laws or royal decrees. The increase in the meal vouchers will likely be implemented from January 1, 2026.
The increase of the maximum employer's contribution for social security
The increase of the maximum employer's contribution for meal vouchers from 6.91 to 8.91 euros has already been implemented for social security. A royal decree was published on November 17, 2025 for this.
The increase of the maximum employer's contribution for the tax authorities
For the fiscal increase of the maximum employer's contribution for meal vouchers, the situation is slightly different. That increase was added via an amendment to the draft law on various provisions. That amendment was adopted.
In that same draft law, the fiscal deductibility is increased from two to four euros, but only if you as an employer grant the maximum amount of 8.91 euros per meal voucher.
The law will soon be voted on in the plenary session of the chamber. Afterwards, the law can be published in the Moniteur belge. It is very likely that this will happen before January 1, 2026.
The amendment of the pay standard
Finally, the law on the pay standard must also be amended. A draft law has also been submitted for this. That draft law has already been voted on in the chamber and will soon be published in the Moniteur belge.
Note that not every increase in the meal vouchers falls outside the pay standard. Only an increase of the employer's contribution of up to 2 euros falls outside of it.
This means that it is not possible to increase the employer's contribution from, for example, 4 euros to 8.91 euros. Part of this increase will then be considered an exceeding of the pay standard. It concerns an increase of 4.91 euros, while a maximum of 2 euros remains outside the pay standard.
Moreover, the increased amount of the meal vouchers must be granted in 2026. Deciding in 2026 that the amount of the meal vouchers will be increased in 2027 is therefore not possible.
What does Securex recommend?
All legal obstacles to increasing the employer's contribution for meal vouchers will likely be cleared in time. However, it is not advisable to immediately increase the amount of the meal vouchers.
Currently, there are sectoral negotiations ongoing in all sectors to conclude pay agreements. The increase of the meal vouchers is on the agenda in most sectors. We therefore recommend waiting for the sectoral negotiations of your joint committee to conclude. This way, you avoid having to pay twice.
If the amount of the meal vouchers in your joint committee is not increased, you can purchase a individual agreement or a collective labour agreement from us to increase the amount. But we recommend waiting for the sectoral negotiations first.
What does Securex do for you?
If you have any questions about the increase in the amount of the meal vouchers, please contact your Securex Legal Advisor at myHR@securex.be.
Sources
- Royal decree of November 10, 2025 amending Article 19bis of the royal decree of November 28, 1969 implementing the law of June 27, 1969 revising the decree-law of December 28, 1944 concerning the social security of manual workers, Moniteur belge November 17, 2025
- Approved draft law amending Article 10 of the law of July 26, 1996 promoting employment and preventive safeguarding of competitive capacity, 56/1096
- Articles 111 to 113 of the draft law containing various provisions, 56/0963
