JC 142.04 — Recovery of miscellaneous products Recovery of miscellaneous products: your meal vouchers rise by €2 in 2026

Applicable since 01/01/2026

The 2025-2026 sectoral agreement for JC 142.04 raises the face value of meal vouchers by €2 for all blue-collar workers, retroactive to 1 January 2026. The new minimum value reaches €5.16 (€4.07 employer, €1.09 employee). Check your January payroll and apply the necessary corrections.

Worker in the recovery of miscellaneous products sector

Your challenges

Sound familiar?

Was the January 2026 increase correctly applied?

The increase is retroactive to 1 January 2026. If the new value was not applied at the first January payroll, you must initiate a correction for all affected workers to stay compliant.

New employer/employee split: is your payroll up to date?

The employer contribution rises to €4.07 per voucher. Your payroll parameters and social secretariat must reflect the new split (€4.07 employer / €1.09 employee) and the minimum face value of €5.16.

€10 cap and worked days: how do you avoid non-compliance?

Workers close to the maximum cannot exceed €10 per voucher, and entitlement stays at one voucher per day actually worked. An audit of amounts and accurate absence tracking are essential.

Key measures

What applies to your sector

Increase of +€2 for all workers

The face value of meal vouchers rises by €2 on 1 January 2026 for all blue-collar workers under JC 142.04. Workers already above €3.16 also benefit from the full increase, up to €10 per day.

New minimum value of €5.16

The new minimum amount is €5.16 per voucher, split into €4.07 employer contribution and €1.09 borne by the employee. Your payroll parameters must reflect this split.

Legal cap of €10 to respect

No meal voucher may exceed €10 per day. Before applying the increase to workers already near the maximum, audit existing amounts to avoid any non-compliant overpayment.

One voucher per day actually worked

Entitlement stays at one meal voucher per day actually worked. Accurate absence tracking is essential to avoid over-issuance and ensure the voucher count remains compliant.

Timeline

Key dates to remember

2025 Conforme

2025-2026 sectoral agreement concluded

The social partners of JC 142.04 agree on a substantial increase in the value of meal vouchers for all blue-collar workers in the sector.

01/01/2026 Action requise

Increase comes into force (+€2)

The minimum face value rises to €5.16 (€4.07 employer). Application is retroactive: check your January payroll and correct the affected prestations if needed.

Sectoral federation: Denuo

Colleague celebrating success at office

Turn an obligation into a retention advantage

The €2 increase is one of the most significant adjustments in the sector in recent years and reflects heightened expectations around purchasing power. It is the moment to strengthen your overall benefits offer to stay competitive and retain experienced teams. A retroactive increase, a new employer/employee split and a cap to monitor create real administrative complexity: digitalizing your meal vouchers removes manual recalculations, streamlines corrections and gives your HR and payroll teams real-time visibility over costs and 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 142.04

Verify the obligations of your JC 142.04

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

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FAQ

Frequently asked questions about sectoral agreements

What is the new minimum meal voucher amount in JC 142.04?

Since 1 January 2026, the minimum face value is €5.16 per voucher, namely €4.07 employer contribution and €1.09 borne by the employee. This amount results from a €2 increase over the previous sectoral minimum.

What if the increase was not applied from January 2026?

The increase is retroactive to 1 January 2026. If the new value was not applied at the first January payroll, you must request a correction for all affected prestations to ensure compliance from the effective date. Coordinate this adjustment with your social secretariat.

Do workers already receiving more than €3.16 also benefit from the increase?

Yes. Workers already receiving a meal voucher above €3.16 also benefit from the full €2 increase, up to the legal cap of €10 per day. Audit existing amounts before applying the increase so you do not exceed this cap.

Which companies fall under JC 142.04?

JC 142.04 covers companies active in the recovery, sorting, preparation and reconditioning of used consumer goods, packaging and miscellaneous waste and debris — excluding construction waste — for resale as second-hand goods or raw materials.

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.