JC 321 — Pharmaceutical wholesale distributors Pharmaceutical wholesale distributors: higher meal vouchers from 1 April 2026

Applicable from 01/04/2026

The 2025-2026 sectoral agreement of joint committee 321 strengthens workers' purchasing power. The employer share of meal vouchers increases by €1 per day worked (€2 when it was below €4) from 1 April 2026, and the annual eco-vouchers of up to €250 are maintained. An obligation covering both blue-collar and white-collar workers in a regulated, demanding sector.

Preparation and distribution of medicines in a pharmaceutical warehouse

Your challenges

Sound familiar?

Is your employer share below €4?

The amount of the increase depends on your current situation: +€1 per day worked in general, but +€2 when the employer share was below €4. Check the exact level for each entity.

Managing meal vouchers and eco-vouchers without pro-rata errors?

Two benefits with distinct rules: meal vouchers per day worked, eco-vouchers pro rata to the working regime (from €90 to €250) over a reference period from 1 June to 31 May. A manual calculation prone to errors.

A mixed blue- and white-collar workforce to harmonise?

JC 321 is a mixed committee covering blue- and white-collar workers. The measures must apply uniformly to all categories, without differentiation by contract type.

Key measures

What applies to your sector

Meal voucher increase (+€1 or +€2)

The employer share increases by €1 per day worked for companies already granting meal vouchers. When this share was below €4, the increase is raised to €2.

Introduction of meal vouchers (minimum €2)

Companies in the sector not yet granting meal vouchers must introduce them from 1 April 2026, with a minimum employer share of €2 per day worked.

Annual eco-vouchers up to €250

Eco-vouchers are awarded each 1 June (reference period from 1 June to 31 May) pro rata to the working regime: €250 full-time or from 80%, down to €90 below 40%. Students are excluded.

Offsetting of increases already granted

Increases in the employer share already granted in 2026 on the basis of a company agreement concluded before 24 February 2026 may be offset against this sectoral obligation.

Timeline

Key dates to remember

24/02/2026 Conforme

Reference date for offsetting

Increases in the employer share granted in 2026 through a company agreement concluded before this date may be offset against the sectoral obligation.

01/04/2026 Action requise

Meal vouchers enter into force

Increase of the employer share (+€1, or +€2 if it was below €4) or introduction of meal vouchers at €2 minimum for all JC 321 companies.

01/06 (annuel) Planifié

Eco-voucher allocation

Annual allocation of eco-vouchers (up to €250) pro rata to the working regime, over the reference period from 1 June to 31 May.

Sectoral federation: ANGR-NVGV

Colleague celebrating success at office

Digitalise meal vouchers and eco-vouchers in a single flow

The coexistence of meal vouchers and eco-vouchers, each with its own pro-rata rules, reference period and company exceptions, creates a recurring administrative burden. Digitalising the issuance and tracking of both benefits on a single platform reduces the risk of calculation errors, ensures the correct application of the rules and gives HR and payroll teams real-time visibility over benefit spend. A concrete attractiveness asset in a specialised, regulated sector.

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 321

Verify the obligations of your JC 321

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

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Discover how sectoral agreements impact your budget.

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Already a client

Increase your meal vouchers to €10

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FAQ

Frequently asked questions about sectoral agreements

By how much does the employer share of meal vouchers increase in JC 321?

The employer share increases by €1 per day worked for companies already granting meal vouchers. When this share was below €4, the increase is €2. The measure enters into force on 1 April 2026.

What happens if my company does not yet grant meal vouchers?

Companies in the sector not granting meal vouchers must introduce them from 1 April 2026, with a minimum employer share of €2 per day worked.

What is the eco-voucher amount in JC 321?

Eco-vouchers are awarded pro rata to the working regime: €250 full-time or from 80%, €200 between 60% and 80%, €150 between 50% and 60%, €120 between 40% and 50%, and €90 below 40%. They are paid each 1 June over the reference period from 1 June to 31 May. Students are excluded.

Can an increase already granted in 2026 be deducted?

Yes. Increases in the employer share granted in 2026 on the basis of a company agreement concluded before 24 February 2026 may be offset against the sectoral obligation.

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.