How do meal vouchers work? Who qualifies? What are the usage limits? And how can you optimise this benefit whilst complying with legal and tax obligations?
Let's break it down.
A titre-restaurant (meal voucher) is a payment method co-funded by the employer and employee, used to purchase meals or food items. It can be issued in paper form or as a digital card/app.
All employees—whether full-time or part-time—are eligible, provided they work during regular lunch hours. While not mandatory for employers, once implemented, meal vouchers must be distributed fairly among all eligible staff.
Interns and temporary workers may also qualify under certain conditions.
Employers provide one voucher per working day, unless meals are otherwise provided or reimbursed.
In 2025, the optimum tax-free value will be between €12.10 and €14.52 per day, depending on whether the employer pays between 50% and 60% of the total value.
👉 Example: For a €10 voucher, the employer contributes between €5 and €6.
The employer's share is exempt from social security contributions up to €7.26 per voucher in 2025. This exemption applies only if the 50–60% employer contribution rule is respected.
For employees, vouchers are not considered taxable income, provided the thresholds are met.
Meal vouchers are more than just a payment tool. They're a smart and flexible benefit that boosts employee purchasing power while supporting a positive company culture.
For both employers and employees, they offer an attractive blend of simplicity, efficiency, and fiscal advantages.
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