The legal framework of the meal voucher

In brief:

  • The meal voucher is exempt from social charges for both employer and employee.
  • It is free of taxes for the employee.
  • The employer’s part is limited at 6,91 € and the minimum part of the employee is 1,09 € (representing a maximum facial value of 8 € per meal voucher).
  • 2 € per meal voucher is fiscally deductible for the employer.
  • Granting meal vouchers must be specified in an individual or collective labor agreement. Monizze can help you with this process.
  • The number of meal vouchers must match the number of days worked.
  • It must be issued in the employee’s name.
  • The meal voucher is destined to pay for food or meals.
  • It is valid for 12 months after issuance.
  • The meal vouchers are used in order of validity, starting with the oldest first.
  • The balance of a partially used meal voucher remains in the account and will be used in priority for the next transaction.
  • The employee must be notified at least 10 days before the end of validity of his meal vouchers.
  • Since January 1st 2007, independent business leaders can grant themselves meal vouchers.

The Royal Decrees are available in our Document Center.