Originally Published 17th March 2009
The inter-professional agreement of 2009-2010, which aims at supporting economic revival and restoring confidence, foresees the possibility for employers to grant in 2009 every employee a net advantage of 125 EUR (250 EUR in 2010), which is completely exempted from employer's contributions.
In particular, this advantage can take the shape of an increase in the employers' contribution in the meal vouchers.
The legislator has now taken the necessary social security measures.
As from 1 January 2009 retroactively, the maximum employer's contribution increases from 4.91 to 5.91 EUR per meal voucher, without affecting the contribution of the employee, which still amounts to 1.09 EUR. This brings the maximum value of the meal voucher to 7 EUR.
The higher value meal voucher remains exempted from social security contributions and taxes, insofar that the usual conditions of this exemption are fulfilled.
On the other hand, the government announced that the employer could fiscally deduct 1 EUR per meal voucher, whether or not he has raised his contribution in the voucher. However, this measure was not adopted yet.
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.