Belgium: Increased amounts of employer-provided meal vouchers, collective bonuses

Law changes in Belgium

The Belgian Parliament passed legislation that revises the tax rules for employer-provided meal vouchers and collective bonuses.

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Meal vouchers

Under the legislation, beginning 1 January 2016, the maximum employer contribution for a meal voucher will increase from €5.91 to €6.91. The maximum contribution is one condition in order for the meal voucher to be treated as a tax-exempt “social benefit” by employees. 

Also under the legislation, at the employer level, the deductible amount of a meal voucher that is a social benefit for the employee will increase from €1 to €2.

Collective bonus payments

Earlier this year, it was agreed that there will be an increase to the maximum amount of “collective bonus” payments (non-recurrent results-linked bonus) from €3,130 to €3,200 EUR, effective 1 January 2016.

A social security contribution of 13.07% is due, but the related amount of €2,782 (after indexation) will not be further taxable income to the employee.


Read a December 2015 report prepared by the KPMG member firm in Belgium: Parliament approves law increasing attractiveness of meal vouchers and collective bonuses

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