The legislation on sport and culture vouchers

Sport and culture vouchers: obligatory or not?

The granting of sport and culture vouchers in Belgium must be provided for in a collective or individual employment agreement. This results from a decision by the employer. There is therefore no obligation to grant them.

What rules should be followed?

In order not to be considered as remuneration, sport and culture vouchers must simultaneously meet 6 conditions:

  • Granting on the basis of a collective labour agreement or an individual agreement
  • Maximum €100 per year
  • No cash exchange
  • Issued in the name of the worker or company director
  • The validity period is limited to 15 months from 1 July of the year concerned until 30 September of the following year
  • Exchangeable only with approved organisations

More information about the legal framework can be found here.


Can sport and culture vouchers be awarded retroactively?

Although not recommended, the allocation of sport and culture vouchers can only be made in the event of a correction. In fact, if vouchers have been over- or under-granted, they will be adjusted the following month.