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Employee Benefits HR législation Taxation

Published on 1 October 2025

Meal vouchers in Luxembourg: legislation, taxation, and benefits for employers

Meal vouchers in Luxembourg have become an essential tool for companies seeking to boost employee motivation and optimize their tax situation. Governed by a specific legal framework, they enable you to enhance the appeal of your HR policy while keeping costs under control for the employer.

In this article, we provide a comprehensive guide to the legislation governing meal vouchers in Luxembourg, their tax and social security benefits, and the rules governing their allocation.

1. What is the legal framework for meal vouchers in Luxembourg ?

To implement meal vouchers, the company must meet several conditions.

Eligibility requirements

  • The company must not have a cafeteria;
  • The employee must not already receive a meal indemnity (limited to €14/day).

Fair allocation methods

The same rules must apply to all employees in the same category in order to ensure equal treatment.

Validity and amounts

  • Each meal voucher is valid for 12 months from its date of issue.
  • Maximum value: €15 per check;
  • Tax exemption: up to €12.20 per check;
  • Taxable portion: maximum of €2.80 per check.

2. What are the tax and social security benefits of meal vouchers ?

One of the main advantages of meal vouchers is their favorable tax and social security treatment.

For the employee

  • Up to €12.20 tax-free per check;
  • A net gain of more than €3,200 per year in additional purchasing power;
  • No social security contributions to pay;
  • Controlled costs:
    • €270/month if the employer finances the entire amount;
    • €219.60/month if the employee contributes €2.80;
  • Amount deductible as business expenses.

For the employer

  • No additional social security contributions;
  • Stable and optimized cost, unlike a gross salary increase subject to indexation;
  • An attractive benefit that boosts team loyalty and motivation.

3. Meal vouchers: a benefit not subject to wage indexation.

In Luxembourg, any increase in gross wages automatically triggers wage indexation, which increases employer contributions over time.

👉 Meal vouchers are not affected.

They therefore constitute a lasting, stable, and optimized advantage that protects the company from unpredictable additional costs.

4. Who is eligible for meal vouchers ?

Anyone whose employment contract mentions the provision of meal vouchers is eligible to receive them. This includes:

  • Employees on permanent or fixed-term contracts;
  • Students with part-time jobs;
  • Interns paid under an employment contract;
  • Teleworkers;
  • Employees with special status.

❌ Volunteers are not eligible because they are not bound by an employment contract.

5. How many meal vouchers are distributed per employee ?

There are two main methods:

The flat-rate method (the most commonly used):

  • 18 checks × 12 months = 216 checks/year;
  • 20 checks × 11 months = 220 checks/year.

➡️ For part-time employees, the number of checks is generally calculated on a pro rata basis (e.g., 50% = 9 checks). However, some employers prefer to award the full number of checks if the employee is present every day.

In the event of entry or exit during the month, it is common practice to apply a pro rata calculation based on the number of days of attendance.

The method of days actually worked

Some employers choose to issue checks only for days actually worked (excluding vacation and sick leave).

This method is more accurate, but involves more complex HR management and is therefore less widely used.

Conclusion: Why offer meal vouchers in the workplace ?

Meal vouchers in Luxembourg represent a strategic extra-legal benefit:

  • They significantly increase employees’ purchasing power;
  • They offer employers a flexible and tax-optimized compensation tool;
  • They are not subject to indexation, making them a sustainable and controlled HR investment.

👉 For all these reasons, meal vouchers remain one of the most popular employee benefits in Luxembourg, both for employers and employees.

Want to know more ?