Increase in value of meal vouchers falls outside pay norm in 2026

The government has tabled a bill in Parliament that will see the increase in the value of meal vouchers fall outside the wage norm in 2026. The bill has yet to be officially approved and published. Curious about what this means for you? Read about it in this blog. 

Increase in value of meal vouchers falls outside pay norm in 2026

In the federal coalition agreement, the government had already announced that the maximum value of exempted meal vouchers would increase in two stages — by €2 each time — during this legislative term: from €8 to €10, and then to €12.

The first increase will take effect on 1 January 2026. From that date, the maximum value of a meal voucher will be €10, with a minimum employee contribution of €1.09, and a maximum employer contribution of €8.91. Under these conditions, meal vouchers granted remain exempt from social security contributions. 

The tax authorities will also apply this exempt increase to €10. The tax deduction will increase from €2 to €4, provided the employer applies the new maximum contribution of €8.91. 

Note that the increase is both a social and a fiscal measure. Also, always check which sectoral or company regulations on meal vouchers apply within your organisation.

A second increase, from €10 to €12, will also take effect, although no date has yet been set. We will update this blog as soon as we have more information. 

Meal vouchers to be factored into the wage norm? 

The increase in the value of meal vouchers falls in a period when the wage norm is 0%. Specifically, this means that wages in the period 2025–2026 should, in principle, not increase compared with the levels in 2023–2024.

The 1996 Wage Norm Act provides some exceptions to this principle, such as wage indexations, pay scale increases and the Wage Bonus Collective Agreement No. 90. Granting or increasing meal vouchers is not normally included in this and would therefore usually not be permitted.

The government has introduced a bill to add a temporary exception to the Wage Norm Act. The increase in meal vouchers will not be counted towards the wage cost increase in 2026. This exception applies only for the period from 1 January to 31 December 2026 and will not apply thereafter.

It is now up to the sectoral social partners, within the ongoing sectoral bargaining, to decide whether to negotiate the meal voucher benefit. 

We recommend that you wait for the outcome of this sectoral bargaining before making any decisions on meal vouchers at company level.