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
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...