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Business expenses
Meal allowance: increase in exemption thresholds
Publié le 06 janvier 2026 - Entreprendre Public Service / Directorate of Legal and Administrative Information (Prime Minister)
The ceiling for the exemption from social security contributions of meal allowances paid to employees on mission is increased for 2026.
At 1er In January 2026, the social security contribution exemption limits for meal allowances paid by the employer to employees were increased.
These exemption ceilings now amount to:
- €21.40 (instead of € 21.10) for the meal allowance of the employee forced to eat at the restaurant (compensates for the additional expenses of meals of the employee on business travel and prevented from reaching his residence or his usual place of work);
- €7.50 (instead of €7.40) for the catering allowance at the workplace (compensates for additional catering expenses at the workplace caused by the special conditions of organization or working hours);
- €10.40 (instead of €10.30) for the off-company snack allowance (compensates for additional catering expenses of the employee on the move or on a construction site, unable to reach his residence or workplace for dinner and not being obliged to eat at the restaurant).