What is the meal allowance?
The meal allowance is a fixed allowance that you can provide to cover meal-related expenses when your worker needs to have their meal outside of your company as part of their job.
In this context, the meal allowance is not considered as remuneration, but as a reimbursement of expenses specific to the employer, as long as the conditions set by the NSSO are met.
Specifically, this allowance applies to situations where:
- Your worker cannot take their meal in the company
- The meal must be taken outside due to work organisation
- The meal expenses are directly related to the professional activity
To avoid any confusion with disguised remuneration, the NSSO accepts a maximum ceiling for this allowance, provided that:
- The situation corresponds to a real need related to work
- The amount stays within the accepted ceiling
What is the new amount of the meal allowance?
As of January 1, 2026, the ceiling for the fixed meal allowance accepted by the NSSO will increase from 7 euros to 9 euros per day. This amount will serve as a reference ceiling used by the social administration for the meal allowance.
This increase of 2 euros is due to the rise in the employer's share of the luncheon voucher, as announced in our news.
Should you consider negotiations in your sector?
As an employer, you should be particularly attentive to ongoing sector negotiations.
Luncheon vouchers and meal allowances are often part of sector discussions.
Example: sector agreement 2025-2026 – CP 140.03
For employers who, to date, do not yet provide luncheon vouchers or meal allowances, the agreement stipulates:
- Either the introduction of luncheon vouchers for each worked day
- Or the granting of a meal allowance for each worked day of at least four hours
The choice between these two options is up to the employer.
These measures will take effect on July 1, 2026, with:
- A contribution from the employer of 2 euros per luncheon voucher
- A condition of minimum seniority of six months for the workers involved
Employers who, before January 1, 2025, were already providing luncheon vouchers or a meal allowance will also have toincrease the employer's contribution by 2 euros starting from July 1, 2026
Can you combine a meal allowance with luncheon vouchers?
The basic principle is clear: the same meal cannot be covered twice. As an employer, you cannot cover the same meal at the same time with a meal allowance and a luncheon voucher.
This principle aims to prevent a benefit from being reclassified as disguised remuneration.
Is the combination completely prohibited?
No. The combination is not prohibited in itself, but it is strictly regulated.
The combination can only be accepted when you can show that it involves two distinct meals during the same working day. In this case, each benefit must cover a different meal.
What should you remember in practice, as an employer?
In your company:
- If a worker receives a luncheon voucher for a meal, the meal allowance cannot cover this same meal.
- If the working day justifies two distinct meals, and the conditions for the meal allowance are met, a combination may be considered.
- If only one meal is involved, any situation where both mechanisms would cover the same expense should be avoided.
What does Securex do for you?
For any additional information or further questions regarding the meal allowance, please feel free to contact your Legal Advisor by email at myHR@securex.be
