{"id":2167,"date":"2024-07-04T11:31:40","date_gmt":"2024-07-04T09:31:40","guid":{"rendered":"https:\/\/www.up-luxembourg.lu\/?p=2167"},"modified":"2024-10-14T11:33:48","modified_gmt":"2024-10-14T09:33:48","slug":"conditions-for-allocating-meal-vouchers-in-luxembourg-what-you-need-to-know","status":"publish","type":"post","link":"https:\/\/www.up-luxembourg.lu\/en\/conditions-for-allocating-meal-vouchers-in-luxembourg-what-you-need-to-know\/","title":{"rendered":"Conditions for Allocating Meal Vouchers in Luxembourg: What You Need to Know"},"content":{"rendered":"

In Luxembourg, meal vouchers represent a significant salary benefit for employees. These vouchers allow recipients to pay for meals or purchase food items at a wide range of establishments.<\/p>\n

It is important for everyone to understand the eligibility criteria to benefit from these vouchers. That\u2019s why today, we will detail the general conditions for allocating meal vouchers in Luxembourg and everything you need to know to make good use of them.<\/p>\n

Basic Conditions for Allocating Meal Vouchers<\/h2>\n

Employment Contract<\/h3>\n

To be eligible for meal vouchers, employees must be bound to their employer by a formal employment contract. This contractual basis ensures that both the employer and the employee adhere to clear agreements regarding work performance, remuneration (including social benefits such as meal vouchers), and the hierarchical relationship.<\/p>\n

Note: Self-employed individuals can also benefit from meal vouchers. Indeed, any company can offer meal vouchers starting from one employee, even when the manager is the only employee, as long as there is a payroll record.<\/p>\n

Working Hours and Internal Company Policies<\/h3>\n

The decision to allocate meal vouchers is at the employer\u2019s discretion. Legally, employees who have worked a minimum of 4 hours in a day may be entitled to a meal voucher for that day.<\/p>\n

For employers who grant meal vouchers, eligibility may be conditioned by the number of hours worked, often prorated to the number of hours worked compared to a full-time schedule. Generally, only employees who meet a minimum number of working hours per week or month benefit from this advantage, but the minimum can vary depending on the company\u2019s internal policies.<\/p>\n

The company\u2019s internal policy on the allocation of meal vouchers may also include criteria such as the duration of the probationary period or the category of the job held.<\/p>\n

Agreement with a Meal Voucher Provider<\/h3>\n

To offer meal vouchers, a company must enter into an agreement with a voucher provider such as Up. The details of this agreement can determine the terms of meal voucher allocation to employees as well as the amount, since the maximum value of these vouchers increased from \u20ac10.80 to \u20ac15 on January 1, 2024.<\/p>\n

Tax Legislation and Maximum Meal Voucher Amount<\/h3>\n

Luxembourg tax legislation plays a crucial role in the distribution of meal vouchers. Meal vouchers are tax-exempt, provided, among other conditions, that they do not exceed the amount of \u20ac15.<\/p>\n

Although the employer\u2019s contribution has increased to a maximum of \u20ac12.20, the employee\u2019s contribution of \u20ac2.80 remains unchanged. This contribution can be made in two ways: either the employee pays their contribution to the employer, making the benefit tax-exempt, or the amount of \u20ac2.80 is considered a benefit in kind and is, in this case, taxable.<\/p>\n

Advantages of Meal Vouchers in Luxembourg<\/h2>\n

For Employees<\/h3>\n

Meal vouchers are a valued salary benefit for nearly one in five employees<\/a> in Luxembourg, and for good reason:<\/p>\n