In Belgium, companies employing staff are increasingly receiving questions from employees about remuneration, particularly in light of recent government announcements. Keeping track of the changes that have already been implemented, as well as those that are still to come, can be a challenge.
In this update, we provide an overview of some recent legal developments related to remuneration and employee benefits.
I. Increase in the maximum value of meal vouchers
Meal vouchers are a popular form of alternative compensation in Belgium, fully exempt from social security contributions and taxes for employees and company directors, provided certain legal conditions are met. One of these conditions is a maximum amount per meal voucher.
For several months, the Belgian government has announced that, starting January 1, 2026, the maximum value of meal vouchers will increase from €8 to €10 per day worked. This change aligns with the government’s aim to make work more rewarding. As part of this change, the maximum employer contribution per meal voucher will rise from €6.91 to €8.91. With the unchanged employee contribution of €1.09, the total value of the meal voucher will reach €10 per day worked.
Given the media attention surrounding this measure, many employees have already requested its implementation. However, for this change to become possible, both social security and tax legislation need to be modified.
A royal decree published on November 17, 2025, confirmed the higher maximum employer contribution of €8.91 under social security legislation. However, further legislative changes are required to confirm the tax exemption for the increased employer contribution. These fiscal provisions are expected soon.
Moreover, the increase in the meal voucher value is neither mandatory nor automatic. Companies are not required to raise their contribution to €8.91 (or another amount) unless stipulated by a sector-wide collective bargaining agreement. It is thus wise to wait and see what is decided at sector level. Companies wishing to adopt the higher value for meal vouchers will need to formalize this change either through a collective labor agreement or by an enclosure to the individual employment agreements. Without this formalization, the increase cannot be applied.
II. Salary margin for 2025-2026 remains at 0%
In Belgium, a salary margin is set every two years to ensure that remuneration remains competitive compared to neighboring countries.
For the period 2025-2026, the salary margin has been set at 0%. This means that, in principle, employers cannot increase the total average salary cost per employee during this period.
Although the salary margin does not apply to individual salary costs, it implies that salary increases are difficult if the total average salary cost cannot be increased. There are some exceptions: the salary margin does not apply to mandatory indexations or non-recurring bonuses (such as CBA 90 bonuses) and profit-sharing premiums.
Employers who violate the salary margin may face an administrative fine ranging from €250 to €5,000 per employee, with a maximum of 100 employees. While such fines are possible, there are very few instances of these fines being actively enforced.
III. Social security contributions no longer unlimited above €85,000 per quarter/employee
This measure applies to a specific group of employers who have employees earning more than €85,000 per quarter.
In April 2025, the Belgian federal government announced that it would cap the employer’s social security contributions on salaries above a certain threshold. This threshold is set at €85,000 per quarter. Under this exemption, if an individual employee’s regular salary exceeds €85,000 per quarter, the portion above this threshold will not be subject to the usual employer social security contributions.
The cap does not apply to the employee's social security contributions (which are 13.07% of the amounts paid) or to special employer contributions on the salary. The exemption only applies to salaries, not to other wage elements such as variable pay.
This change has been implemented retroactively, meaning employers are no longer required to pay regular employer social security contributions on the portion of an employee’s salary exceeding €85,000 per quarter, starting from July 2025.
