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In its Coalition Agreement, the government had already announced that during this legislative term, the maximum amount of meal vouchers would be increased twice by 2 EUR. A first increase – from 8 EUR to a maximum of 10 EUR – was published in the Belgian Official Gazette on 17 November 2025. As of 1 January 2026, employers who wish to offer their employees something "extra" will thus be able to grant them increased meal vouchers, since this increase is also excluded from the so-called wage norm (i.e. the maximum margin for wage cost development set at 0% for 2025 and 2026).
1. Meal vouchers of up to 10 EUR
At present, the employer's contribution to a meal voucher may not exceed 6.91 EUR. The employee is required to contribute a minimum of 1.09 EUR.
This means that the total value of a meal voucher is equal to
maximum 8 EUR.
If the employer respects these limits, then no social security
contributions are due on this benefit.
The new Royal Decree of 10 November 2025 amending the Royal Decree on Social Security now stipulates that, as of 1 January 2026, meal vouchers are exempt from social security contributions if the employer's share does not exceed 8.91 EUR.
This means that, as of 1 January 2026, employers can grant meal vouchers with a maximum value of 10 EUR to their employees free of social security contributions.
2. On top of the wage norm
A second legislative change has also been implemented, namely an adjustment to the Wage Norm Act.
The wage norm is the maximum margin for wage cost development, which is set every two years. For the period 2025–2026, the wage norm has been set at 0%, meaning that salaries (average remuneration per FTE) may not increase during this period, apart from indexations and pay scale increases.
The amendment to the Wage Norm Act now provides an exception to the wage norm for the increased meal vouchers, allowing employers to grant this increase as an "extra" to their employees if they wish so, without breaching the 0% wage norm. It is however advisable to always check first whether a similar increase will be provided at the sector level.
The draft Act of 9 October 2025 amending the Wage Norm Act has been approved in Parliament on 14 October 2025, but must still be published in the Belgian Official Gazette.
The exclusion of the 2 EUR increase for the meal voucher from the wage norm applies to all increases in the employer's contribution to the meal vouchers granted between 1 January 2026 and 31 December 2026.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
