- Increase in meal vouchers from 1 January 2026: what you need to know
(Articles 111-112, Act of 18 December 2025 containing various provisions)
Good news for employers and employees.
Since 1 January 2026, the rules on meal vouchers have changed. The Act of 18 December 2025 on various provisions has raised the ceiling, giving companies more flexibility to strengthen their remuneration policy.
In concrete terms, the maximum value of meal vouchers has increased from EUR 6.91 to EUR 8.91. This increase provides a more substantial benefit to workers, while maintaining the advantageous tax and social security framework specific to meal vouchers.
Another interesting change concerns the tax deductibility of the employer's contribution, which has also been improved. When the employer grants meal vouchers at the new maximum amount of EUR 8.91, the tax deduction increases from EUR 2 to EUR 4 per meal voucher. This is a clear incentive to make full use of the new ceiling. However, if the contribution remains below this maximum amount, the tax deduction remains limited to £2.
Please note! This increase is neither automatic nor mandatory. Each company remains free to decide whether it wishes to adjust the amount of its meal vouchers. In the event of an increase, labour law rules must be complied with. This involves concluding a collective labour agreement or, failing that, an amendment to the employment contract. A unilateral decision is therefore not sufficient.
These new rules have been in force since 1 January 2026. They represent an interesting opportunity for employers who wish to both support their employees' purchasing power and optimise their remuneration policy, provided they proceed correctly.
- Abolition of the first job requirement from 1 January 2026.
From 1 January 2026, the first job requirement will be abolished. This measure stems from the Act of 18 December 2025 containing various provisions, which repeals Articles 125 to 128 governing this mechanism.
Until now, certain employers were subject to specific obligations regarding the hiring of young workers. From 2026, these constraints will disappear, leading to administrative simplification and greater flexibility in companies' recruitment policies.
No specific action is required on the part of employers, but it may be useful to check that internal practices and reference documents are up to date.
- New law on returning to work in the event of incapacity: what employers need to know!
The law of 19 December 2025, which implements a strengthened policy on returning to work in the event of incapacity for work, comes into force on 1 January 2026.
This measure aims to help workers stay in touch with their employer and facilitate their reintegration when they are able to resume their duties.
Maintaining contact with absent workers.
Article 6, §1er of the law of 8 April 1965 on labour regulations has been amended. Point 20° now provides for a procedure to maintain contact with workers who are unable to work, in accordance with Article I.4-71/2 of the Code on Well-being at Work.
What are the consequences for employers?
In practical terms, this means that from 1 January 2026, employers must:
- Establish regular communication with the absent worker to monitor their recovery.
- Provide the necessary information on the possible return to work and on the support measures available.
- Ensure that the return to work is gradual and adapted to the employee's abilities.
This new reform increases employers' responsibility and encourages a proactive approach: rather than simply noting the absence, the employer actively participates in the worker's reintegration. This reform aims in particular to help reduce the length of absences and support the well-being of workers.
It is important for employers to review their work regulations and put clear procedures in place to comply with this new obligation.
- Medical certificate: exemption limited to two absences from 1 January 2026
The law of 19 December 2025 amends the rules on exemption from medical certificates in the event of short-term incapacity for work.
From1January 2026, workers will only be able to use this exemption twice a year, instead of three times as previously.
What are the consequences for employers?
This means that, from 1 January 2026, employers must check that their work regulations comply with the new legislation and adapt their internal practices.
- Medical force majeure: the procedure possible after six months of incapacity from 1 January 2026
The law of 19 December 2025 amends the rules on medical force majeure (MFM).
From1January 2026, the period of uninterrupted incapacity for work required to initiate the procedure is reduced from nine to six months.
What does the reform change?
Prior to this reform, a continuous incapacity for work of nine months was required in order to initiate a medical force majeure procedure. From now on, this procedure may be initiated after six months of uninterrupted incapacity.
This change aims to provide greater clarity and speed in situations where a return to work appears to be definitively impossible.
What is medical force majeure?
Medical force majeure allows the employment contract to be terminated when it is established that the employee is permanently unfit to perform the agreed duties, with no possibility of adapted work or other options.
What are the consequences for employers?
From 1 January 2026, employers will have to take into account the new six-month period and adapt their internal procedures.
- Guaranteed salary: extension of the relapse period from 1 January 2026
The law of 19 December 2025 amends the rules relating to the relapse period for guaranteed salary.
From 1 January 2026, the relapse period will be extended from 14 days to the first eight weeks.
What does this reform change?
Until now, when a worker became unable to work again within 14 days of returning to work, this new incapacity was considered a relapse.
From now on, this relapse period will be extended to the first eight weeks.
This means that if a new incapacity occurs within this period, it will be treated as a relapse of the previous incapacity.
This new rule applies only to incapacities for work that begin on or after 1 January 2026.
- Guaranteed salary: end of the neutralisation limitation from 1 January 2026
The law of 19 December 2025 also changes the rules on neutralising guaranteed salary in the event of a partial return to work.
From 1 January 2026, the limitation on this neutralisation will be abolished.
What is neutralisation?
In the event of a partial return to work followed by a new period of incapacity, certain periods could be neutralised for the calculation of the guaranteed salary.
Until now, this neutralisation was limited to a period of 20 weeks from the start of work.
What is changing
The reform removes this 20-week limit.
From now on, the neutralisation of the guaranteed salary is no longer limited in time in the event of a partial return to work.
This new rule applies only to incapacities for work occurring on or after1January 2026.
- Social Penal Code: new penalty for failure to return to work from 1 January 2026
The law of 19 December 2025 introduces a new offence into the Social Penal Code in connection with the reinforced return-to-work policy.
From 1 January 2026, employers who fail to comply with certain reintegration obligations will be liable to a level 2 penalty.
What is the new obligation?
When an employee is unable to work but still has the potential to work, the employer must ask the prevention advisor/occupational physician to initiate a reintegration process.
This request must be made no later than six months after the start of the incapacity for work.
What are the risks for the employer in the event of non-compliance?
If the request is not made within the required time frame, the employer may be penalised in accordance with level 2 of the Social Penal Code.
This level of penalty may result in an administrative or criminal fine, depending on the circumstances.
Written by Eva Inglese
This article is a summary and does not replace the official text of the law.
