Taxation

What are the new benefits for ESCs in 2026?

Publié le 26 février 2026 - Entreprendre Public Service / Directorate of Legal and Administrative Information (Prime Minister)

At 1er  January 2026, the rules applicable to benefits awarded by the Economic Social Committee (ESC) are evolving. These include the upgrading of the exemption thresholds for certain benefits and the addition of information on new benefits benefiting from specific exemption rules.

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Image 1Crédits: Krakenimages.com - stockadobe.com

The new advantages of ESCs

The tariff reduction platform is added to the list of benefits fully exempt from social security contributions. It is subject to the same rules as fare reduction cards. One of the important conditions is that it must be exclusively linked to the benefits intended to favor the social and cultural activities employees.

The second measure introduced in 2026 is the subscriptions to digital libraries within the applicable thresholds. They are also exempt from contributions provided that they give access exclusively to cultural content. Audio or visual content that is live or allows interaction with natural persons is not included.

Upgrading thresholds in January 2026

There are also benefits that maintain their exemption plan but include thresholds are updated :

  • the annual ceiling taken into account for vacant checksthiss awarded by the employer in companies with less than 50 employees is revalued according to the minimum wage applicable to 1er January 2026;
  • the annual ceiling for the exemption of personal assistance and child care services is revalued to €2,591 in 2026;
  • the maximum amount of vouchers and gifts exemptable passes to €200 per employee in 2026. They must be awarded on the occasion of events permitted by the regulations;
  • the threshold of employee participation in the canteen qualifying for the exemption from social security contributions is upgraded to €2.75 in 2026;
  • the amount of titles restaurants entitling to the maximum exemption shall also be upgraded, between €12.20 and €14.64 for the value of the security. The exemption of the employer's share is capped at €7.32 in 2026.

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