Meal vouchers: ONSS conditions and 2026 ceiling
Check collective agreement or individual agreement before promising meal vouchers. Exemption depends on several cumulative conditions.
Since January 1, 2026, maximum employer contribution exempt is 8.91 € per voucher; worker contribution is at least 1.09 €. The employer ceiling follows the November 10, 2025 royal decree, published November 17, 2025.
Provision must rest on a sector or company collective agreement. Individual written agreement is admitted only in provided situations, notably absent union delegation. Also check sector collective agreement limits. Substitution for existing compensation is principally excluded; eco-voucher replacement benefits an exception.
The principle is one voucher per day actually worked, including part-time, subject to alternative counting allowed. Vouchers are electronic and valid twelve months. Leave or sick days normally give no voucher entitlement. Detailed conditions appear in ONSS 2026/3 instructions.