A Meal Voucher With A Value Of 7 EUR As From 1 January 2009?

Profession:Claeys & Engels
 
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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...

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