Meal vouchers: new provisions from 2024
From 1 January 2024, major changes will affect meal vouchers for employees in Luxembourg.
Below is a summary of the main points.
Moving from paper to digital format
Firstly, from 2024, meal vouchers will be issued exclusively in digital format. With meal voucher issuers such as Edenred and Sodexo, it is already possible to convert your paper vouchers into digital vouchers.
This digitisation offers a number of advantages, in addition to the ecological benefits:
- Ease and speed of collection for retailers/restaurants
- Reduced administrative burden for employers, who will no longer have to distribute paper meal vouchers
- Employees can keep track of their meals
During a transitional period, paper meal vouchers will continue to be accepted until the end of 2024.
Increase in the value of meal vouchers
The maximum value of meal vouchers will also increase, from €10.80 to €15. Employers will be able to decide whether or not to increase the value of meal vouchers in their companies.
The contribution paid by employees will remain unchanged at €2.80 per meal voucher received.
Assuming that the employer decides to increase the value of the meal vouchers from €10.80 to €15, the tax-free monthly amount paid by the employer will increase by €75.60.
A daily limit on the number of meal vouchers
The last change means that use will be limited to 5 meal vouchers per day - i.e. 75 euros in the case of 15 euro meal vouchers.
This restriction is designed to prevent abuse and to limit the use of meal vouchers for daily or periodic meals in Luxembourg.
Need a simulation for your salaries following this change? contact us.
