A still highly attractive HR lever within a clear legal framework
In 2026, meal vouchers remain one of the most popular extra-legal benefits for employees and employers in Belgium. Easy to understand, tax-efficient and widely accepted, they represent a concrete tool to support purchasing power.
As of 1 January 2026, the legal framework has evolved. This provides an ideal opportunity to review both the new developments and the fundamental principles governing the granting of meal vouchers.
What’s new as of 1 January 2026
Increase in the maximum amount
The maximum face value of a meal voucher increases from €8.00 to €10.00 per effectively worked day.
This increase allows employers, if they wish, to enhance the net benefit granted without increasing the overall wage cost.
Increase in the ceiling of the exempt employer contribution
The maximum employer contribution exempt from social security contributions is increased to €8.91 per meal voucher (previously €6.91).
In practice, as long as this ceiling is respected and all legal conditions are met, the employer’s contribution remains exempt from social security contributions and is not taxable for the employee.
Minimum employee contribution
The minimum personal contribution of the employee remains unchanged and covers the difference between the face value of the meal voucher and the employer’s contribution.
Reminder of the essential legal principles
The granting of meal vouchers is strictly regulated by social and tax legislation (social security and taxation). To retain their favourable regime, all conditions must be complied with.
Allocation linked to days actually worked
Meal vouchers may only be granted for days that are effectively worked.
They are therefore, in principle, not due for:
- sick leave,
- statutory leave,
- public holidays not worked, unless specific sectoral provisions apply.
A collective and regulated benefit
Meal vouchers must be granted:
- on the basis of a collective labour agreement,
- or a written individual agreement,
They may not be granted in an arbitrary or discriminatory manner.
No conversion of salary
Meal vouchers may not replace existing remuneration nor serve as compensation for a reduction in salary.
Electronic meal vouchers
In practice, almost all companies now use electronic meal vouchers, which implies:
- proper management via the service provider,
- correct payroll configuration,
- clear communication to employees regarding use and validity period.
Points of attention for HR teams
- Check compliance of the amounts following the increase (employer ceiling, face value).
- Ensure payroll parameters and allocation rules are correctly updated.
- Take into account any sectoral or company-specific provisions.
- Communicate transparently and inclusively about the concrete impact for employees.
The increase in meal vouchers in 2026 represents an attractive opportunity for Brussels-based and Belgian companies to strengthen their HR policy, while complying with a clear and well-defined legal framework.
As always, successful implementation relies on:
- good coordination between HR, payroll and social partners,
- accessible and inclusive information,
- and a careful reading of the applicable social and tax rules.
By Daniel Binamé, Development and Partnerships Manager Partena Professional
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