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Contributions and social contributions
Restaurant vouchers: increase in the exemption ceiling
Publié le 07 janvier 2026 - Entreprendre Public Service / Directorate of Legal and Administrative Information (Prime Minister)
Since 1er In January 2026, the employer's contribution to the financing of restaurant vouchers can be exempted up to €7.32 per voucher.
The maximum exemption limit for employers' participation in the financing of restaurant vouchers is raised to €7.32 per share (2025: €7.26). The aim of this upgrading is to encourage the employer to increase its participation.
Beyond this ceiling, this employer contribution will revert to the contribution base.
In order to benefit from an exemption from social security contributions and income tax, the employer's contribution must be between 50 and 60% of the value of the security given to the employee.
Thus, when the employer's contribution amounts to €7.32, the value of the restaurant voucher will have to be between €12.20 and €14.64 to ensure that the maximum exemption from employer participation takes place.
This provision concerns securities issued from 1er January 2026.
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