JC 140.03 — Road transport & logistics Road transport & logistics: the meal benefit becomes mandatory in 2026

Applicable from 01/07/2026

From 1 July 2026, JC 140.03 requires a meal benefit for all blue-collar workers in road transport and logistics. Drivers and warehouse staff: meal vouchers or a meal allowance, with an employer contribution of at least €2 per day worked. Anticipate your compliance.

Truck driver in the road transport sector

Your challenges

Sound familiar?

Drivers and warehouse staff: different rules to manage?

Your drivers often already receive a meal allowance that must be increased, while your warehouse staff must receive a meal benefit if they don't have one yet. A uniform approach for everyone may not be compliant: review each category.

Meal vouchers or allowance: which choice for your company?

JC 140.03 lets you choose the form, but each option has a different impact on cost, taxation and payroll. Compare before you decide.

1 July 2026 is approaching: are you ready?

The meal benefit becomes mandatory for the whole sector. Setting up or adapting your scheme requires anticipation, especially with an increased employer contribution.

Key measures

What applies to your sector

Mandatory introduction if no benefit

Companies not providing any meal benefit before 1 January 2025 must introduce one from 1 July 2026: meal vouchers of at least €3.09 (€2 employer, €1.09 employee) or a meal allowance per working day of at least 4 hours.

Increase of +€2 if benefit exists

Companies already providing meal vouchers or an allowance before 1 January 2025 must increase the employer contribution by €2 per voucher or per working day from 1 July 2026, regardless of the current level.

Drivers: increase or meal vouchers

Depending on existing arrangements, your drivers fall under an increase of the meal benefit or the introduction of meal vouchers. The employer chooses and documents the benefit form.

Warehouse staff: introduction if nothing exists

Where a mandatory increase applies, employers not yet providing meal vouchers to their warehouse staff must introduce them from 1 July 2026.

Timeline

Key dates to remember

18/12/2025 Conforme

Sectoral agreement concluded

The sector's social partners sign the agreement introducing the mandatory meal benefit in JC 140.03.

01/07/2026 Action requise

Meal benefit comes into force

Mandatory meal benefit for all blue-collar workers: +€2 employer contribution for companies already equipped, introduction via meal vouchers or allowance for the others.

Sectoral federations: TLV , UPTR

Colleague celebrating success at office

Modernize your benefits and retain your teams

The labour shortage pushes the whole sector to stand out. Beyond the obligation, digitalizing your benefits simplifies seniority-based eligibility management, reduces payroll errors and gives your HR and finance teams real-time visibility over costs and compliance. Combined with a mobility budget, Monizze electronic meal vouchers strengthen your attractiveness for both drivers and warehouse staff.

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 140.03

Verify the obligations of your JC 140.03

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?

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Discover how sectoral agreements impact your budget.

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Increase your meal vouchers to €10

The new cap applies — take action now.

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FAQ

Frequently asked questions about sectoral agreements

Are drivers and warehouse staff treated the same way?

Not entirely. Drivers generally already receive a meal allowance, which is increased (+€2) or may be replaced by meal vouchers. For warehouse staff without any meal benefit, introduction becomes mandatory from 1 July 2026. A uniform approach for all your blue-collar workers may not be compliant: a category-by-category review is strongly recommended before the deadline. Check the exact situation of each category with your payroll office.

Am I obliged to grant meal vouchers?

No. JC 140.03 requires a meal benefit but lets you choose the form: electronic meal vouchers or a meal allowance. Meal vouchers offer a more advantageous tax and social treatment, for both employer and employee. Monizze helps you compare the scenarios.

What is the exact employer contribution?

The employer contribution is set at a minimum of €2 per day worked for workers with at least 6 months of seniority. For an introduction via meal vouchers, the minimum face value is €3.09 (€2 employer + €1.09 employee).

Are my office employees covered by JC 140.03?

No. JC 140.03 covers blue-collar workers (drivers, warehouse staff). Your office employees generally fall under JC 226 (international trade, transport and logistics), which has its own sectoral agreement. Many transport companies employ workers under both joint committees.

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.