JC 106.02 — Concrete industry Concrete industry: mandatory meal vouchers for your blue-collar workers from January 2026

Retroactive from 01/01/2026

The 2025-2026 sectoral agreement for joint sub-committee 106.02 introduces a mandatory sectoral meal voucher in the concrete industry for the first time, effective from 1 January 2026. Companies not yet granting meal vouchers must introduce them at a minimum face value of €3.09 per day worked; those already granting them must increase the employer contribution by €2. The measure applies exclusively to blue-collar workers active in the production and manufacturing of concrete products.

Workers in the concrete industry

Your challenges

Sound familiar?

How to handle the retroactivity to 1 January 2026?

The agreement was only reached in April 2026, but the measure applies retroactively from 1 January 2026. Employers must calculate and settle the amounts owed to each eligible worker since the start of the year.

Introduce or increase: what applies to you?

Not yet granting meal vouchers? You must introduce them at a minimum of €3.09. Already granting them? The employer contribution increases by €2. A prior check of your situation is essential.

Which workers are excluded from the measure?

Students and flexi-job workers are explicitly excluded from the obligation. HR and payroll teams must correctly identify these categories to avoid incorrect meal voucher allocation.

Key measures

What applies to your sector

Introduction at €3.09 minimum

Concrete industry companies not yet granting meal vouchers must introduce them at a minimum face value of €3.09 per day worked, retroactively effective from 1 January 2026.

€2 increase of the employer contribution

Companies already granting meal vouchers must increase the employer contribution by €2, also from 1 January 2026. This increase directly strengthens workers' purchasing power.

A sectoral first for blue-collar workers

For the first time, a mandatory sectoral meal voucher is introduced in the concrete industry. The measure applies exclusively to blue-collar workers; no equivalent obligation applies to white-collar workers under JC 106.02.

Exceptions and excluded categories

Employers who already introduced or increased meal vouchers in 2026 before the agreement are exempt from the obligation. Students and flexi-job workers are also excluded from the measure.

Timeline

Key dates to remember

01/01/2026 Action requise

Retroactive entry into force

Effective date of the €3.09 meal voucher introduction or the €2 employer contribution increase for all blue-collar workers under JC 106.02.

04/2026 Action requise

Conclusion of the sectoral agreement

The 2025-2026 sectoral agreement is concluded in April 2026. The amounts owed since 1 January 2026 must be calculated and settled retroactively.

Sectoral federation: FEBE

Colleague celebrating success at office

Turn a sectoral obligation into an attractiveness asset

The introduction of a mandatory sectoral meal voucher marks a structural shift in the benefits policy of the concrete industry. Employers who go beyond the minimum stand out and strengthen the attractiveness of their professions in a sector facing labour shortages. The digitalisation of issuance and tracking makes it possible to efficiently manage retroactive calculations, track eligibility by worker category and simplify compliance.

Our approach

The Monizze answer: manage, simplify, optimise

Tailored evaluation

  • Analysis of your industry sector, your headcount and the appropriate budget scenario
  • Objective assessment of the real impact in consultation with your social secretariat
  • Comparison of your options to choose the best strategy

Centralised digital management

  • Simplified management of meal vouchers and eco-vouchers
  • Integration of mobility solutions and mobility budget
  • Global overview via RewardFlex — one platform, one management interface
  • Automated compliance with sectoral obligations

Enhanced employee experience

  • Real-time view of your balance and benefits
  • Simplified activation of the Monizze card
  • Full visibility over the complete salary package

Next steps

3 steps to comply with JC 106.02

Verify the obligations of your JC 106.02

Amounts, deadlines, exceptions: every detail matters.

Estimate the cost for your team size

Compare scenarios and identify the best option.

Plan your 2026 benefits

Meal vouchers, mobility, flexibility: a coherent package.

Take action

Which situation is yours?

Not yet a client

Request your personalized offer

Discover how sectoral agreements impact your budget.

Get a quote
Already a client

Increase your meal vouchers to €10

The new cap applies — take action now.

Adjust my meal vouchers
Accountant or payroll office

A question about one of your clients?

Leave your details and our partner team will get back to you.

FAQ

Frequently asked questions about sectoral agreements

When do meal vouchers become mandatory in the concrete industry (JC 106.02)?

The measure takes effect retroactively from 1 January 2026, even though the sectoral agreement was only reached in April 2026. Employers must therefore calculate and settle the amounts owed since the start of the year.

What must a company that already granted meal vouchers do?

A company already granting meal vouchers must increase the employer contribution by €2 from 1 January 2026. Companies not yet granting them must introduce them at a minimum face value of €3.09 per day worked.

Are students and flexi-job workers entitled to the sectoral meal vouchers?

No, students and flexi-job workers are explicitly excluded from the sectoral obligation. The measure also applies only to blue-collar workers: no equivalent obligation applies to white-collar workers under JC 106.02.

Does the 2025-2026 agreement include eco-vouchers in the concrete industry?

No, the current sectoral agreement does not include eco-vouchers. The last sector-level provision was a one-time grant of €100 in 2021-2022; no comparable measure is included in the 2025-2026 agreement.

Is the €10 meal voucher mandatory for all companies?

No. The legal ceiling is set at €10, but the actual amount depends on your sector agreements. Some sectors require the maximum, others a lower amount.

Can meal vouchers be optimised without increasing the overall cost for the employer?

Yes. Meal vouchers benefit from a favourable tax regime. A modelling exercise with Monizze allows you to compare scenarios and identify the most optimised option for your budget.

My industry sector is not listed, what should I do?

If your JC doesn't appear, no definitive decision has been confirmed for your sector. New provisions will be added once confirmed. Contact Monizze for personalised guidance.

The information on this portal is provided for informational purposes only, without guarantee of completeness or currency. It does not constitute professional advice and does not engage the liability of Monizze.