Understanding Meal Vouchers: A Comprehensive Guide

Meal vouchers, also known as restaurant tickets or luncheon vouchers, serve as a payment method that employees can use at eateries or shops to cover meal costs. This system is particularly beneficial in workplaces without a dedicated canteen or dining facility.

Are Employers Obligated to Provide Meal Vouchers?

Contrary to popular belief, there is no legal requirement for employers to provide meal vouchers. Employers may choose alternative options such as setting up a dining area or offering a meal allowance. However, if the business has 25 or more employees, it must equip a proper dining area complete with facilities like refrigerators and microwaves.

When employers opt to offer meal vouchers, they determine the voucher’s face value and must distribute them to all employees, including part-timers, interns, and temporary workers, for each workday that includes a meal break.

How Much Can Be Spent and How Is It Financed?

The limit for meal voucher expenditure is currently set at €25 per day. Employers funding these vouchers can enjoy tax relief and social security contribution exemptions, with the following thresholds:

• €6.91 for vouchers issued before December 31, 2023
• €7.18 for vouchers issued from January 1, 2024, onward

If the employer decides to allocate a higher amount, the excess will be subject to social security contributions. The employer typically funds between 50% to 60% of the voucher’s value to benefit from the mentioned exemptions.

Usage: Where and When Can Employees Use Meal Vouchers?

Meal vouchers are valid for use on workdays, Monday through Saturday, with potential exceptions for Sundays and public holidays if the employee is working and with a special mention on the voucher.

The vouchers can be used in a variety of dining establishments, including:

• Restaurant services meant for dine-in experiences
• Fast food outlets offering take-away options
• Food shops like butchers, caterers, fruit vendors
• Supermarkets and smaller grocery stores

This flexibility allows employees to use meal vouchers for a wide range of immediately consumable products, whether they are ready-to-eat or require minimal preparation, such as sandwiches, salads, and snacks.

Validity and Afterwards: What Happens to Unused Vouchers?

Meal vouchers are generally valid within the year of issuance—from January 1 to December 31—and often extend through January and February of the following year. If an employee leaves the company with unused vouchers, these should be returned to the employer, who will then reimburse the employee’s contribution.

Frequently Asked Questions (FAQ)

• Can meal vouchers be used on Sundays? Yes, but only if the employee works on that day and the voucher specifically permits Sunday use.
• Are meal vouchers exempt from social contributions? Yes, an employer’s contribution up to a certain threshold (€7.18 for vouchers from 2024) can be exempt from social contributions and taxes.
• Who sets the amount for meal vouchers? The employer freely determines the value of the meal vouchers provided to their employees.