Since 2011, two systems coexist in Belgium with regard to meal vouchers: paper meal vouchers and their electronic equivalent. The second system makes use of an electronic payment card (similar to a bankcard).
Within 3 years of their introduction, electronic luncheon vouchers have shown many advantages compared to the paper version. They considerably lower the administrative burden for employers and storekeepers while contributing to convey a more modern, innovative and eco-friendly image of companies and businesses. Moreover, the paper version recently became even more expensive since security measures were legally increased as from 1 September 2014 (special secured transport, etc.).
Consequently, it was decided to abolish the paper system as of 1 January 2016. The Royal Decree of 29 June 2014 foresees a gradual replacement of paper meal vouchers with their electronic equivalent.
Conditions
Meal vouchers are an alternative form of remuneration for employees, exempt from social security contributions provided the following conditions are met (the new Royal Decree does not alter the existing conditions):
- The use of meal vouchers must be provided for in a CBA or similar agreement
- Vouchers are granted for effective work days only
- Meals vouchers must have a validity period of 1 year
- The employer's contribution is limited to max. EUR 5,91 per voucher
- The employee's contribution is limited to max. EUR 1,09 per voucher
- The number of vouchers and the gross amount (reduced by the personal amount) must be mentioned on the pay slip
- Employees must be able to check their remaining balance and validity period
- Electronic vouchers can only be issued by an authorised provider
- The use of meal vouchers cannot entail costs for the employee, except in case of loss or theft
Transitory measures
The final transition to an electronic only system will take place in 2015:
- All paper meal vouchers granted in 2015 must be used before the introduction of the new system (i.e. 1 January 2016). This is an exception to the 12 months validity rule.
- The last paper meal vouchers to be issued will relate to services rendered in September 2015 (and will have a validity period of 3 months). Subsequently, only electronic meal vouchers can be issued.
As a result, from 1 January 2016 onwards, no more paper meal vouchers will be circulating.
The new regime is clearly intended to facilitate the companies' operating businesses. Therefore, it is recommended to make the transition to electronic meal vouchers as soon as possible.
