The legislation of consumption vouchers

The Consumption Voucher has been introduced by the Belgian government to stimulate the economy and boost employees’ purchasing power. It supports the recovery of the sectors that have been hit the hardest by the COVID-19 pandemic. The granting of Consumption Vouchers is regulated by several legal provisions. See the various conditions of its legislation below.

What rules should be followed?

In order to be considered as a social benefit and not as remuneration, Consumption Vouchers must simultaneously meet 8 conditions:

  • Not be granted to replace or convert remuneration, bonuses, benefits in kind, or any other advantage or addition to the above, whether subject to social security contributions or not
  • Granted on the basis of a collective labour agreement or individual agreement
  • Maximum €300 per year
  • No cash exchange
  • Issued in the name of the employee
  • Issued before 31 December 2020
  • Valid until 7 June 2021
  • Spent only in the hotel, restaurant and café, sport and culture sectors as well as small shops which had to shut for at least a month

 

Consumption Vouchers: obligatory or not?

The granting of Consumption Vouchers is based on a decision by the employer. It must be provided for in a collective or individual labour agreement. There is therefore no obligation to grant them.

 

Can I grant myself Consumption Vouchers as a company director?

The current legislation does not allow independent company directors to allocate Consumption Vouchers to themselves.

 

Is the same sum granted to part-time and full-time employees?

The royal decree that governs the allocation of Consumption Vouchers does not provide specific rules for part-time employees. The employer therefore still has the choice to choose a pro rata system for work services or an identical amount for these different employee statuses.