meal vouchers and collective bonuses | KPMG | BE

Parliament approves law increasing attractiveness of meal vouchers and collective bonuses

meal vouchers and collective bonuses

Parliament has approved a law with changes to the tax regime of meal vouchers and collective bonuses.

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Parliament has approved a law with changes to the tax regime of meal vouchers and collective bonuses.

 

As from 1 January 2016, the maximum contribution of the employer to a meal voucher will be raised from 5,91 EUR to 6,91 EUR. The maximum is one of the conditions for the exemption of the meal voucher as a social benefit in the hands of the employee. In addition, the deductible amount for the employer of a meal voucher which is a social benefit for the employee will be increased from 1 EUR to 2 EUR.

 

Earlier this year, the social partners agreed to increase the maximum amount of the collective bonus (non-recurrent results-linked bonus – CLA n° 90) from 3.130 to 3.200 EUR (after indexation) as from 1 January 2016. A social security contribution of 13,07% is due, but the resulting amount of 2.782 EUR (after indexation) will not be further taxable in the hands of the employee.

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