The publication of two Royal Decrees(1) regulates the introduction of an electronic variant of the paper lunch vouchers. Both variants will co-exist until further notice.
E-lunch vouchers are credited on the employee’s lunch voucher account administered by a recognised e-lunch voucher provider. By means of a carrier (comparable to a bank card) the employee can use his lunch voucher’s account to pay for meals in restaurants or to purchase ready-to-use food.
The e-lunch voucher regulation closely relates to that of the paper variant. For example, provided certain conditions are met, the e-lunch vouchers are also exempt from social security contributions. However, specific conditions apply:
* The number of e-lunch vouchers and their gross amount (of which the employee’s contribution has been deducted) ought to be mentioned on the pay slip;
* Before using his account, the employee must be able to check the balance and the validity of the remaining e-lunch vouchers;
* Choosing for e-lunch vouchers and the terms of use must be regulated by a collective labour agreement or an individual agreement;
* The e-lunch vouchers can only be provided by a recognised provider;
* The use of e-lunch vouchers should be cost-free for the employee (except in case of theft or loss);
* The choice has to be reversible (in the absence of regulation by a collective labour agreement or by the labour regulations, the choice remains applicable for at least 3 months and is terminated with a 1 month notice).
The new e-lunch voucher regulation applies as of 1 January 2011.
