Author: ibizz

The wage norm (= the maximum wage cost development) is set every two years and determines the maximum increase of the salaries in Belgium and at the same time functions as a kind of framework for the biennial wage consultations in the sectors and companies. The wage norm for the period 2025-2026 is fixed at 0%.

For this reason, we would like to draw your attention once again through this newsletter to the non-recurring, result-related bonus or a profit participation bonus. Both types of bonuses are not taken into account for the wage norm. In other words: you can grant these bonuses even if the salary cost in your company may not increase any further.

The non-recurring, result-related bonus

The Belgian legislation foresees in a collective bonus system linked to the results of the company which benefits from a favourable tax treatment. The legal basis for this bonus is collective labour agreement n° 90.

What are the advantages of this bonus?

The CLA 90 bonus is not subject to withholding tax, is tax deductible as a business expense and is not taken into account for example for the calculation of the indemnity in lieu of notice and the holiday pay. It is however subject to a special employer’s contribution of 33% for social security purposes and a solidarity contribution of 13.07% for the employee.

Is there a maximum amount which can be allocated?

Yes, the benefit cannot exceed a certain threshold, that is adjusted to the cost of living on a yearly basis:

• Social threshold = € 4,255 (amount 2026) per employee per calendar year. This amount is subject to a solidarity contribution of 13.07% for the employee.
  
• Fiscal threshold = € 3,701 (amount 2026) which is exempt from taxes.
  
  

What conditions need to be fulfilled for granting the bonus?

• It’s a collective benefit, subject to achieving certain collective results or goals that have been determined in advance;
  
• The results or objectives must apply to a company, a group of companies, or a well-defined group of employees;
  
• The results or objectives must be clearly outlined, transparent, determinable/measurable and verifiable. In practice, we notice that objectives linked to numbers (control based on accounting documents) are usually accepted. Examples of objectives are: achieving a certain turnover during the reference period, decreasing the error range, decreasing the complaints from customers, the increase of the number of clients, …
  
• At the time of introducing the bonus plan, it should be uncertain whether the results or objectives will be achieved;
  
• The bonus plan should meet certain formalities, such as drafting an act of adhesion or concluding a collective labour agreement. A mandatory template document must be used. Pro-Pay can assist you in completing this form correctly.
  

! If you wish to draw up a plan for the entire calendar year 2026, this plan must be submitted to the Ministry no later than 30 April 2026.

The profit participation bonus

This bonus allows a company to grant a part or the full amount of the profit gained by the company to the employees and benefits on tax and social security level from a favourable treatment. It has a collective nature, just like the non-recurring result-related bonus.

What are the advantages of this bonus?

This bonus is not subject to employer’s contributions for social security purposes. The employee will pay 13.07% as a solidarity contribution and taxes at a flat rate of 7%.

Is there a maximum amount which can be allocated?

There is no maximum amount as such provided for by the law, but the total amount of the bonuses may not exceed 30% of the total wage mass of the concerned fiscal year. Please note that the profit participation bonus is not deductible as a business expense for corporate taxes.

What conditions need to be fulfilled for granting the bonus?

• The company is subject to corporate taxes or to taxes for non-residents in Belgium;
  
• The allocation is only possible based on (part of) the profit;
  
• If the employer grants an identical amount or percentage to all employees, the only formality is a decision of the General Assembly and a written notification by the employer;
  
• If the employer wishes to grant different bonuses to different categories of employees, an act of adhesion or a collective labour agreement on company level will be required;
  
• The employer can determine that employees who have been dismissed because of a serious cause and/or employees who have resigned and have left the company during the course of the fiscal year, are excluded from receiving this bonus;
  
• The employer can also take into account the working percentage of the employees and exclude certain periods of inactivity of the employees during the fiscal year.
  

Which bonus to offer your employees?

Which premium is best for your employees, depends on what it is you wish to reward exactly.

Would you like to link the bonus to the achievement of certain goals or rather not? Would you like to reward all employees or just one certain category? Or maybe you’d like to combine both bonuses? Even that is possible.

If your company is not subject to corporate taxes or taxes for non-residents in Belgium, the allocation of the new profit participation bonus is not possible. Introducing a non-recurring result-related bonus on the other hand remains a possibility.

Do not hesitate to contact us if you need additional information or if you need assistance through legal@propay.be

This newsletter provides an overview of several key social and legal developments relevant to employers in 2026, ensuring you to stay informed in a timely manner about upcoming changes and to prepare accordingly. Other important topics will be explored in separate newsletters.

1. Meal vouchers: tax deductibility and temporary exclusion from the wage norm confirmed

As already mentioned in a previous newsletter, it was recently decided to increase the maximum value of meal vouchers by 2 EUR (from EUR 8 to EUR 10). Until now, there had been uncertainty regarding the increase in the tax deductibility of the employer’s contribution. This has now been established in a new law.

As of 1 January 2026, the amount that the employer may deduct as a professional expense will increase from EUR 2 to EUR 4, provided that the employer pays the maximum employer contribution of EUR 8.91 per meal voucher.

It has also been confirmed that an increase in meal vouchers will have no impact on the wage norm for the year 2026.

Finally, no further discussions have taken place within the government regarding the previously announced abolition of eco‑vouchers.

Action point
Please inform your payroll business partner if you wish to increase the value of meal vouchers and sign an amendment to the employment contract with the workers concerned.

! Although an increase is not mandatory at the federal level, sectors may still impose an increase through sectoral agreements. Of course, we keep our clients systematically informed of relevant sectoral developments.

2. Mandatory mobility budget from 2027: are you ready?

From now on, any employer who provides at least one company car for more than 36 months will be required to offer a mobility budget to their employees. This obligation applies from 1 January 2027 for companies employing at least 50 workers.

From 1 January 2028, this obligation will be extended to employers with at least 15 workers.

It is currently still uncertain if and how the existing mobility budget will be further adjusted. The draft law has been submitted for advice to the competent authorities, and no final details are yet known regarding its practical implementation.

Action point

Although not all modalities have been finalized, it is advisable to start anticipating the implementation of a mobility budget now. Setting up such a system requires time, both administratively and organizationally. By starting today, you will be ready as soon as the obligation enters into force. Pro‑Pay can advise and support you, from guidance to practical implementation.

3. Limitation of indexation (the “centimes‑index”): no application in January

As a reminder, within the framework of the budget, the government intends to introduce a new salary indexation system with a ceiling of EUR 4,000 for the calculation of indexation. For salaries above EUR 4,000, indexation would only apply to the first EUR 4,000.

To date, in the absence of a legal text, there is no clarity regarding the exact date of entry into force of this measure nor the concrete modalities of application.

4. Voluntary overtime – new regime as of 1 April 2026

The government has approved a reform of the voluntary overtime regime. This reform will enter into force on 1 April 2026 (subject to publication of the law in the Belgian Official Gazette).

1. Regime applicable until 31 March 2026
   

Currently, two distinct systems of voluntary overtime exist:

• Classic voluntary overtime
• Maximum 100 hours per year (or 120 hours if no relance hours are used)
• Does not give entitlement to compensatory rest, but does give entitlement to overtime pay
• Requires a written agreement for a maximum of 6 months (renewable)
  

• Relance hours (“net hours”) – extended until 31 March 2026
• Maximum 120 hours per year
• No entitlement to compensatory rest and no overtime supplement
• Exempt from social security contributions and withholding tax
• Requires a written agreement for a maximum of 6 months (renewable)

In total, a worker may currently perform up to 220 voluntary overtime hours per year (combining both systems)

1. New system as of 1 April 2026
   

The Council of Ministers has approved a preliminary draft law introducing a single system of voluntary overtime:

• 360 voluntary overtime hours per year, without justification and without compensatory rest
• Maximum 240 net hours
• Applicable in all sectors
• Written agreement required for a maximum of 1 year, with tacit renewal. Termination possible with one month’s notice or by mutual agreement.
• This regime applies only to:
• full‑time workers, or
• part‑time workers employed for at least 3 years and only in the event of a temporary increase in workload

Finally, an update regarding fiscally advantageous overtime (i.e. the partial exemption from withholding tax). The structural extension to 180 hours was included in the government agreement but has not yet been definitively approved. For now, in 2026, only 130 hours may benefit from this tax advantage, except in certain sectors such as construction.

Expenses incurred by an employee when travelling for professional reasons within Belgium or during a business trip abroad may, under certain conditions, be reimbursed by the employer on a lump-sum basis. Several changes have been introduced to the applicable rules for both domestic business travel and international business travel.

Increase of the social security lump-sum allowance for domestic business travel for non-sedentary workers

Non-sedentary workers (i.e., those who are on business trips for at least 4 consecutive hours per day) may receive a lump-sum allowance consisting of two components:

• An amount compensating for the lack of infrastructure (i.e., the inability to use usual facilities such as showers, cafeterias, and restrooms available at the office);
  
• An amount compensating for meal expenses incurred outside the workplace.
  

The first amount is set at 10 EUR per day, while the second will increase from 7 EUR to 9 EUR per day as of 1 January 2026 (bringing the total maximum to 19 EUR instead of the previous 17 EUR).

! If the employee receives meal vouchers, the employer’s contribution to those vouchers must be deducted from the lump-sum amount of 9 EUR.

! Despite this increase, a discrepancy remains as the lump-sum amount currently accepted for tax purposes is 21.22 EUR, provided that the daily trip lasts at least 6 hours. To grant a lump-sum allowance exempt from both Social Security contributions and taxes, it is therefore recommended to limit the total daily allowance to 19 EUR (previously 17 EUR).

Adjustment to rules for international business travel for primarily sedentary workers

In a previous newsletter, we already mentioned that the lump-sum amounts accepted in the so-called “country list” were updated as of 1 August 2025. Through a tax circular dated 27 October 2025, which the Social Security authorities aligned with at the end of 2025, the following rules have been amended with retroactive effect from 1 January 2025:

• It is now possible to grant a full daily allowance for a same-day round-trip business journey abroad, even if the trip lasts less than 10 hours.
  
• A full daily allowance (instead of a half-day allowance) may also be granted for the departure day and return day of a multi-day business trip abroad.
  
• Proportional reductions (35% for lunch and 45% for dinner) continue to apply whenever meal costs are covered by the employer or by a third party (client, supplier, etc.).
  

! The tool developed by Pro-Pay has been updated to allow you to easily calculate international business travel allowances while taking the above changes into account.

Should you wish to receive a fee quote, please contact us at tax@pro-pay.be.

Employees who use their own car to travel for professional purposes, can receive a reimbursement from their employer for the costs incurred. On the other hand, employees who have been granted an electric company car by their employer may, under certain conditions, obtain reimbursement for the cost of electricity used to charge the car at home. Both types of allowances are adjusted quarterly.

1. Mileage allowance for your own vehicle
   

The authorities have fixed a maximum lump sum per kilometre that is accepted as a cost proper to the employer (“mileage allowance”). This mileage allowance is exempt from social security contributions and taxes on condition that the maximum amount per kilometre per year is not abnormally high (maximum 24 000 km per year). If the maximum number of kilometres travelled per year is exceeded, proof must be provided.

The new amount applicable starting from 1 January 2026 until 31 March 2026 is 0.4326 EUR per kilometre. There is a slight increase compared to the previous amount (0.4312 EUR).

Alternatively, it is possible to opt for the annual indexation of the mileage allowance. An employer can therefore choose between the quarterly indexed amounts or the annual indexed amount, which amounts to 0.4449 EUR per kilometre for the period from 1 July 2025 to 30 June 2026. In the latter case, the employer should thus maintain the same amount during the entire period.

The quarterly and yearly indexed amounts are maximum amounts. Employers can reimburse the driven kilometres at a lower rate without any discussion. A higher reimbursement is also possible, but in that case, the burden of proof lies with the employer and the employee to prove that the allowance is in line with the actual cost.

1. Reimbursement of the company cars electricity fees
   

Electricity charged from home through a smart charging station can be reimbursed to the employee exempt from social security contributions nor taxes. Reimbursement is normally based on the quarterly CREG rates applicable in the region where the workers reside.

From 1 January 2026 until 31 March 2026, the following rates are applicable:

• Flemish Region: 31.32 eurocents/kWh
• Brussels-Capital Region: 34.26 eurocents/kWh
• Walloon Region: 35.23 eurocents/kWh

The employer may also choose to reimburse electricity charged at home regardless of the place of residence of the workers. In this case, the maximum rate per kWh corresponds to the lowest rate applicable in one of the regions for the quarter in question (the Flemish Region for this quarter). This choice applies for the entire calendar year.

In Belgium, social dialogue takes place at 3 levels: interprofessional/federal, sectoral and within the company. In recent months, the wage standard as well as various employment-related measures have been introduced at federal and interprofessional level, thus serving as a basis for sectoral negotiations.

These negotiations were conducted within JIC 200, resulting in a sectoral memorandum of understanding for the years 2025 – 2026 (valid from 1 January 2025 until 31 December 2026). Below we provide you with an overview of the most important decisions applicable to your sector for the coming year.

1. End-of-year premium
   

As of 1 January 2026, certain rules related to the end-of-year premium will be relaxed and its calculation will undergo some adjustments:

• 5 days of temporary unemployment (whether due to a lack of work for economic reasons or force majeure) will be taken into account in the calculation of the end-of-year premium. Until now, these periods of suspension from work were not assimilated.
  
• An employee dismissed by their employer during the year (except in the case of serious misconduct) will retain their right to the end-of-year premium, even if they has given a counter-notice. Previously, the dismissed employee lost their right to the end-of-year premium as a result.
  
• An employee who resigns or whose contract is terminated by mutual agreement will now be able to claim an end-of-year premium proportional to their performance, if he or she has at least 3 years of seniority in the company, compared to the 5 years required until now.
  

1. Time credit
   

The time credit scheme (including the time credit scheme with cause) will be extended for the period from 1 January 2026 until 30 June 2029.

The sector also maintains the supplementary allowance financed by the Social Fund for employees:

• Who start an end-of-career time credit at the rate of 1/5th from the age of 60 or over;
  
• Who start an end-of-career time credit from the age of 55 or over, within the framework of the NLC’s CLA Nos. 179 and 180 (concerning long careers of 35 years, heavy trades and 20 years of night work).
  

1. Paid leave of absence (bereavement leave)
   

From 1 January 2026, two additional paid days of absence will be added in two situations related to bereavement.

For these two additional days, the employee will have the right to be absent while maintaining their normal salary.

It concerns:

• Death of the worker’s spouse, cohabiting partner or child (or their spouse or cohabiting partner). In this case, the total duration of the leave is increased to 12 days (10+2). Three of these days must be taken between the day of death and the day of the funeral, while the remaining 9 (7+2) days may be used within one year at the employee’s discretion. At the request of the employee and with the agreement of the employer, it is possible to derogate from these two periods.
  
• Death of the father, mother, father-in-law, second husband of the mother, mother-in-law or second wife of the worker’s father (or their spouse or cohabiting partner). In this case, the total duration of the leave is increased to 5 (3+2) days, of which 3 days must be taken between death and funeral, and two additional days may be used in the following year at the employee’s discretion. Again, an exception to the periods set is possible with the agreement of the employer.
  

1. Mobility
   

Public transport by rail

From 1 January 2026, the employer will cover 100% of the price of the 2nd class train card, from the first kilometre (instead of 80% currently).

It is possible to conclude a third-party payment scheme with SNCB/NMBS, thus allowing an additional 20% intervention by the public authorities, resulting in a 100% reimbursement at no additional cost to the employer.

Bicycle allowance

From 1 October 2026, employees who regularly cycle to work will receive an allowance of EUR 0.32 per kilometre travelled, up to a maximum of EUR 12.80 per day (i.e. a maximum of 40 km round trip).

Private transportation

As of 1 January 2026, the amount of the gross annual remuneration ceiling considered for the employer’s contribution to private transport costs (currently EUR 34,654) will be adjusted. Each year, this capped amount will be adjusted according to the evolution of the smoothed health index, as from 1 January 2027.

Each year in January, the salaries are adjusted to the cost of living for employees of companies subject to Joint Industrial Committee 200 (JIC 200). In Belgium, this is referred to as the indexation of salaries.

This indexation is a mechanism whereby salaries are linked to the evolution of the flattened health index. The monthly salary is more specifically increased by a percentage equal to the inflation rate of the previous calendar year. The indexation system as foreseen by JIC 200 is applicable to all employees falling under the scope of this Joint Industrial Committee.

The final percentage of indexation amounts to 2.21%. This implies in practice that the gross salaries are increased with 2.21% as from 1 January 2026 onwards.

This also entails that the yearly premium that needs to be paid in June 2026 (if not replaced by an equivalent benefit), will amount to € 330.84.

In our newsletter of 22 December 2025 we provided an overview of the changes to the special tax regime for inbound taxpayers and inbound researchers implemented retroactively since 1 January 2025 on a tax level.

The Belgian social security authorities just published interim instructions in which it is confirmed that these tax changes will for the time being not be fully implemented on a social security level.

It follows that there will be a difference in the tax treatment vs. the social security treatment of an inbound taxpayer or researcher provided that such a person is covered by Belgian social security.

This difference can be highlighted as follows:

It goes without saying that this difference triggers an additional layer of complexity for the payroll of an inbound taxpayer or researcher subject to Belgian social security.

It’s time to act!

E-mail tax@propay.be if:

• You would like more information about the special tax regime;
• You would like assistance with the preparation and submission of the (special) application for special tax regime;
• You would like assistance in relation to re-evaluating existing compensation packages and/or employment contracts.

As already mentioned in our previous newsletter, a special tax regime for inbound taxpayers and inbound researchers has been introduced since 1 January 2022 in order to reduce the salary costs for the company of its eligible employees/company directors working in Belgium.

This special tax regime has already proven its usefulness, but the Government believes that it needs to be fine-tuned.

As a result, the following changes are implemented retroactively, effective 1 January 2025:

1. The inbound taxpayer concerned must receive a gross remuneration of more than EUR 70,000 (instead of EUR 75,000) for services provided in Belgium during a calendar year. This threshold is calculated on a prorated base in case of incomplete years (start/end date of Belgian employment during the calendar year).
   
2. The company may pay the person concerned an allowance exempted from social security and tax (the so-called “costs proper to the employer”) equivalent to a maximum of 35% (instead of 30%) of the gross remuneration.
   
3. The maximum limit of EUR 90,000 for costs proper to the employer is abolished. There is therefore no limit anymore.
   

The reduction in gross remuneration leads to a broadening of the scope of application.

For persons who have been working in Belgium since 1 January 2025 and who, thanks to this adaptation, can now benefit from this special tax regime, a special application deadline is provided. This is three months from the 10th day following the publication of the legislative amendment in the Belgian Official Gazette.

It’s time to act!

E-mail tax@propay.be if:

• You would like more information about the special tax regime;
• You would like assistance with the preparation and submission of the (special) application for special tax status;
• You would like assistance in relation to re-evaluating existing compensation packages and/or employment contracts.

In Belgium, social dialogue takes place at 3 levels: interprofessional/federal, sectoral and within the company. In recent months, the wage standard as well as various employment-related measures have been introduced at federal and interprofessional level, thus serving as a basis for sectoral negotiations.

These negotiations were conducted within JIC 116 and 207, resulting in a sectoral memorandum of understanding for the years 2025-2026 (valid from 01.01.2025 through 31.12.2026). Below we provide you with an overview of the most important decisions applicable to your sector for the next year.

1. Remuneration

The gross monthly remuneration will be increased by EUR 17,333 for employees subject to a wage scaled salary as of 01.01.2026.

For blue-collar workers, the gross hourly rate will be increased by EUR 0.10 as of 01.01.2026. The same applies to the minimum hourly rate applicable to workers with 12 months’ seniority.

2. Purchasing power

The following measures are outlined:

1. Shift premium

As of 01.01.2026, the sectoral shift premium for blue-collar workers will be increased to EUR 0.95 gross/hour for morning and late evening shifts, and to EUR 3.10 gross/hour for the night shift.

1. Meal vouchers

Provided that the legislation is fully implemented (not only the increase in the nominal value of meal vouchers to EUR 10 and the exception to the wage standard but also the increased deduction at a corporate income tax level which is still to be adopted), the following will apply as of 01.04.2026 in companies that do not conclude collective labour agreements on salaries (“the so-called “non-conventioned” companies):

• Either meal vouchers are already granted -> increase of the employer’s contribution by EUR 2.
  
• Or meal vouchers are not yet granted -> meal vouchers are introduced with an employer contribution of EUR 2 and an employee contribution of EUR 1.09.
  

These rules are valid for all blue-collar and employees subject to a wage scaled salary, except for students and non-sedentary workers who receive a meal allowance, as well as workers in “non-conventioned companies” with a company restaurant subsidized by the employer (unless these employees already benefit from meal vouchers at company level).

Companies will already be able to increase the employer contribution in meal vouchers or introduce same as of 01.01.2026. In this case, the amount of the increase or introduction will be deducted from the amounts mentioned above.

Action point: Please inform your Payroll Business Partner if you wish to increase the nominal value of your meal vouchers before 01.04.2026.

3. Flexi-jobs

To the extent that flexi-job rules will be extended to all sectors, they are in principle excluded. However, companies retain the right to conclude an agreement in this regard, but only in sofar as a trade union delegation or trade union representatives are present in the company.

4. Maternity and Breastfeeding Leave

As of 01.01.2026, the supplementary livelihood security allowance in case of suspension (complete interruption) due to pregnancy and breastfeeding will be increased by EUR 18 per non-worked days

5. Feasible work

In order to financially support the transition from a full-continuous shift regime, 3 alternating shifts or fixed night shift to a day shift, the collective labour agreement on feasible work will be extended, as of 01.07.2026, to employees with 35 years of seniority (they will keep their shift premium for 9 months). The other terms and conditions remain unchanged.

6. Livelihood security allowance in the event of dismissal for economic, technical or structural reasons

As of 01.01.2026, the compensation scheme in force for blue-collar workers will be extended to employees paid under waged scale. In concrete terms, this means that employees who are paid under a waged scale will be entitled to an additional allowance provided by the employer when they are dismissed for the reasons mentioned above.

7. Trade union delegations threshold for blue-collar and white-collar workers paid under a waged scale

As of 01.01.2026, in companies with a minimum of 25 and a maximum of 29 blue-collar workers or, respectively, employees paid under a waged scale, a trade union delegation will only be formed if 50% + 1 (rounded to 13 if the result is 13.5) of the blue-collar workers, resp. employees with a salary scale request it in writing. The request must be addressed to the president of the JIC.

8. Time credit

The existing 51-month care time credit and 36-month training plans will be extended until 30.06.2027.

9. Additional allowance for 1/5 and 1/2 end-of-career jobs

Blue-collar workers and employees paid under a waged scale who met the conditions of the CLA of 29.06.2023 can continue to receive an additional monthly allowance of EUR 40 from the employer in 2025 (all-inclusive cost).

From 2026 onwards, the following provisions will apply (subject to more favorable provisions at company level):

• The amount of the additional monthly allowance is increased to EUR 80 gross for blue-collar and employees (whether or not subject to waged scale salaries) who receive an allowance from the ONEM in the context of a 1/5th-time end-of-career job, and who are at least 60 years old and have at least 5 years’ seniority in the company. The additional indemnity lapses as soon as no actual performance has been provided for an uninterrupted period of 12 months.
  
• The same regime also applies, under the same conditions, to part-time end-of-career jobs.
  
• The age of 60 will be lowered to 55 for arduous jobs.
  

Action point: Please inform your Payroll Business Partner if you would like to set up more favorable arrangements at a company level.

10. End of Career

As long as it remains fiscally advantageous, blue-collar workers and employees subject to waged scale salary employed by non-conventioned companies will receive a net bonus at the end of their career (i.e. at – early – retirement) of at least EUR 40 per year of seniority, with a maximum of 1.000 EUR :

• Provided that they have either worked alternating shifts or fixed night shifts for 5 years in the last 10 years, or alternating shifts or fixed night shifts for 7 years in the last 15 years.
  
• A balance only must be paid if they are already receiving other monetary benefits at the occasion of their (early) retirement, depending on what applies within the company.
  

11. Age related leave day

As of 01.07.2026 (and subject to more favorable provisions at company level), age related leave will be increased to 2 days of leave for employees aged 60 and above, provided that:

• The average working time equals 38 hours on an annual basis.
  
• These employees are not entitled to all seniority days (and it being understood that the sum of the age related leave and seniority days cannot exceed 3).
  

Action point: Please inform your Payroll Business Partner if you are envisage to introduce a more favorable arrangement at a company level.

12. Mobility

As of 01.07.2026, the employer does not only have to contribute to the cost of a seasonal train pass, but also, after submission of the necessary supporting documents, to the cost of a monthly parking pass in SNCB car parks. The employer’s cost is capped at maximum EUR 30 per month and is prorated according to the subscription formula.

Action point: Please inform your Payroll Business Partner if you need to contribute to parking costs.

The Royal Decree of 10 November 2025, providing for the increase of the maximum amount of meal vouchers, was finally published on 17 November 2025. In accordance with this decree, the employer’s maximum daily contribution to meal vouchers will increase from EUR 6.91 to EUR 8.91 as of 1 January 2026. This results in a maximum nominal value of EUR 10 per meal voucher. This increase of EUR 2 in the employer’s contribution is exempt from social security contributions (ONSS/RSZ) and withholding tax, making it a socially and fiscally attractive benefit for both employers and employees.

At the same time, the government has submitted a draft law (approval expected on Thursday, 20 November 2025, and publication later this year) introducing an exclusion of the increase in the meal vouchers’ value from the 2025–2026 wage norm. In fact, the increase in meal vouchers should not be taken into account for the wage norm for the period between 1 January and 31 December 2026. At the end of this period, the derogation will no longer be effective.

A possible increase, not automatic

It is important to note that this increase will not automatically apply to all employers. For it to take effect, a collective labor agreement (CLA) at the level of the joint industrial committee (JIC) or at company level must provide for it.

Employers not subject to such a collective agreement may choose to maintain their current contribution. It is therefore not a generalized obligation, but an option. Few sectors currently provide for a mandatory granting of meal vouchers.

Unchanged (para)fiscal conditions

To benefit from the (para)fiscal exemption, the usual conditions must still be met: meal vouchers must be granted for each day on which the employee has actually worked. They are issued electronically via approved providers, and the service fees related to their management remain the responsibility of the employer.

Corporate income tax

From a corporate income tax perspective, the deductible amount was until now set at EUR 2 per meal voucher. The draft bill aiming to increase the deductible amount from EUR 2 to EUR 4, in the event of an increase in the employer’s contribution up to EUR 8.91, is currently blocked pending an agreement on other tax measures.

What about eco-vouchers and culture vouchers?

The possibility of abolishing eco-vouchers and culture vouchers had been mentioned, but no draft bill has been published to date, and no official confirmation has been given. It is therefore premature to announce their disappearance.

Action point

In the event that your company wishes to increase the amount of meal vouchers granted to its employees, we kindly ask you to inform your Payroll Business Partner in advance. This update requires the drafting of an amendment to the employment contract, which must be formally validated and signed by the employee(s).