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JC 109 / 215 — Clothing and garment industry — Clothing and garment: mandatory meal voucher increase in 2026

Applicable from 01/04/2026

Joint committees 109 (blue-collar) and 215 (white-collar) of the clothing and garment industry have concluded an agreement to strengthen workers' purchasing power from 2026. This sectoral measure applies to companies falling under these two joint committees.

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Textile garment workshop with sewing machines

Your challenges

Sound familiar?

Adaptation of existing benefits

Companies will need to adapt the value of meal vouchers from 1 April 2026, even if they already granted an amount above the sectoral minimum.

Payroll system update

This change requires an update of parameters in HR and payroll systems to ensure correct allocation of meal vouchers for each day actually worked.

Harmonisation between blue-collar and white-collar workers

Companies falling under both JC 109 and 215 must ensure consistent application of the measure between different staff categories to avoid any disparity in treatment.

Key measures

What applies to your sector

Sectoral meal voucher increase

From 1 April 2026, the total value of meal vouchers increases by €1.25 per day actually worked. This increase applies to all workers under JC 109 and 215 and aims to support purchasing power in the sector.

Mandatory application for all companies

The sectoral increase must be applied by all companies under JC 109 and 215, including those already granting meal vouchers above the existing sectoral level. The aim is to guarantee an effective increase for all workers in the sector.

A favourable tax and social framework

Meal vouchers remain exempt from NSSO contributions and personal income tax when the legal conditions are met. Since 1 January 2026, their maximum face value can reach €10, with an employer share of up to €8.91 and a minimum employee share of €1.09. The sectoral increase of €1.25 per day worked strengthens this advantage without increasing employer charges.

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Timeline

Key dates to remember

01/04/2026 Action requise

Entry into force

Mandatory sectoral increase of €1.25 per day worked for all JC 109 and 215 companies.

Q2 2026 Action requise

Payroll system update

Adjustment of parameters in HR and payroll tools to ensure correct meal voucher allocation for each day actually worked.

Sectoral federation: Creamoda

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Savings calculator

How much can you save?

Estimate in seconds the real benefit of meal vouchers compared to an equivalent salary increase.

Your parameters

220 days = full-time (FTE)
€
3,09€ (legal min.) 10,00€ (legal max. 2026)

Your result

Your savings per year 32 927€
60% vs gross salary
Cost via meal vouchers
22 302 € / year
Cost via salary increase
55 230 € / year
Net in pocket / employee
1 960 € / year
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Indicative estimate — Belgian 2026 regulations. Personal share: €1.09/day. Employer social 27%, employee social 13.07%, marginal tax rate 48.15%. Employer deductibility capped at €4/voucher (€10 face value), 25% corporate tax on the non-deductible portion. RD 28/11/1969, art. 19bis.

Colleague celebrating success at office

Strengthen the attractiveness of your sector

The meal voucher increase represents an opportunity to strengthen the attractiveness of the clothing sector and support talent retention, in a context of increasing competition for certain profiles. The digitalisation of meal voucher issuance and tracking also enables the automation of administrative processes, reduces manual tasks and simplifies management for HR and payroll teams. Negotiated under a 0% wage margin, this sectoral measure makes meal vouchers one of the main levers to strengthen workers' net purchasing power without increasing employer charges.

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
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Next steps

3 steps to comply with JC 109 / 215

Verify the obligations of your JC 109 / 215

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.

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Which situation is yours?

Not yet a client

Request your personalized offer

Discover how sectoral agreements impact your budget.

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Already a client

Increase your meal vouchers to €10

The new cap applies — take action now.

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FAQ

Frequently asked questions about sectoral agreements

Does the €1.25 increase also apply if my company already grants meal vouchers above the minimum?

Yes, the sectoral increase of €1.25 must be applied by all JC 109 and 215 companies, including those already granting meal vouchers above the existing sectoral level.

Does the measure apply to both blue-collar and white-collar workers?

Yes, the measure applies to all workers under JC 109 (blue-collar) and 215 (white-collar). Companies falling under both joint committees must ensure consistent application between staff categories.

When does the increase take effect?

The sectoral increase of €1.25 per day worked takes effect on 1 April 2026 for all companies under JC 109 and 215.

What is the impact of the 2026 meal voucher increase on purchasing power?

The sectoral increase of €1.25 per day worked directly strengthens the net purchasing power of workers in the clothing and garment industry. Because meal vouchers are exempt from NSSO contributions and personal income tax, every additional euro reaches the worker's budget in full, without deduction. Over a full year of days worked, this represents a noticeable net gain, entirely tax-free. Negotiated under a 0% wage margin, this measure is one of the main levers to support workers' daily spending in the sector.

What advantages does the 2026 meal voucher increase offer employers under JC 109 and 215?

Meal vouchers are a tax-efficient form of remuneration. The employer share is exempt from NSSO contributions and remains partially deductible under corporate tax: €2 per voucher, or €4 when the employer grants the maximum employer share of €8.91. Compared with a gross salary increase, meal vouchers cost less in employer charges while delivering more net income to the worker. This strengthens attractiveness and retention in a sector competing for skilled profiles. With a digital solution such as Monizze, the increase is applied automatically, without administrative burden.

How does a clothing sector company prepare for the 2026 meal voucher increase?

A smooth transition comes down to a few key steps. First, check whether you already grant meal vouchers above the sectoral minimum: the €1.25 increase still applies on top. Then update the parameters in your HR and payroll tools so that the correct amount is allocated for each day actually worked from 1 April 2026. Ensure consistent application between blue-collar workers (JC 109) and white-collar workers (JC 215), then communicate the change to your teams. A digital provider automates the per-day calculation and reduces the risk of manual errors.

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.
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Other sectors

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JC 105 / 224 — Non-ferrous metals

+€2 or introduction at €3.09 from 1 July 2026

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JC 106.02 — Concrete industry

Mandatory sectoral meal vouchers of €3.09 for blue-collar workers from January 2026

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JC 107 — Master tailors and dressmakers

Meal voucher increase of +€2 per day worked, €6 minimum from 2026

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JC 110 — Textile maintenance

Sectoral meal voucher increase of +€1 with possibility of +€2 at company level

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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.