Sectoral agreements 2025-2026 — Find out what changes for your sector

Each sector has its own rules for 2026: meal voucher amounts, indexations, deadlines. Select your sector below.

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Type a JC number or sector name to filter the list.

JC 109 / 215 — Clothing and garment industry

Sectoral meal voucher increase of +€1.25 per day worked

JC 110 — Textile maintenance

Sectoral meal voucher increase of +€1 with possibility of +€2 at company level

JC 116 / 207 — Chemical industry

+€2 or introduction at €3.09 from April 2026, with exceptions

JC 118 / 220 — Food industry

+€1 mandatory per meal voucher and introduction of an equivalent benefit for companies without vouchers

JC 119 — Food commerce

Meal voucher increase of €1.50 for companies with more than 20 workers

JC 120 / 214 — Textile industry

Sectoral meal voucher increase of +€2 from February 2026

JC 121 — Cleaning services

Meal vouchers at €3.09 for all, with part-time adapted calculation

JC 124 — Construction

Sectoral meal vouchers of €2.59 for blue-collar workers from April 2026

JC 126 — Furniture and wood processing

Mandatory meal vouchers from June 2026 and eco-cheque adjustments

JC 127 — Fuel commerce

Sectoral introduction of €3.09 meal vouchers and +€2 increase for companies already providing them

JC 132 — Agriculture and horticulture

Meal vouchers at €6 or +€5, with surplus converted to eco-vouchers

JC 140.05 — Moving services

Meal vouchers at €3.09 per day worked from 2026, with 6-month waiting period for new hires

JC 217 — Casinos

+€0.50 per meal voucher, complementing indexation and bonuses

JC 226 — International trade, transport and logistics (employees)

Progressive increase of meal vouchers in 2026

JC 315.02 — Air transport

+€1.50 per meal voucher, up to +€2 based on profitability

JC 330.03 — Dental prosthetics

Mandatory introduction of €10 meal vouchers from 2026

The 2026 changes

3 changes that impact your budget

Meal vouchers: €10 ceiling

Maximum face value of €10, maximum employer contribution of €8.91.

Doubled deductibility

Tax deductibility rises to €4 per voucher, a concrete lever to reduce net cost.

Sectoral wage indexations

Depending on your industry sector, indexations vary between 0.73% and 2.23%.

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FAQ

Frequently asked questions about sectoral agreements

Is the €10 meal voucher mandatory for all companies?

No. The legal ceiling is set at €10, but the actual amount depends on your sector agreements. Some sectors require the maximum, others a lower amount.

Can meal vouchers be optimised without increasing the overall cost for the employer?

Yes. Meal vouchers benefit from a favourable tax regime. A modelling exercise with Monizze allows you to compare scenarios and identify the most optimised option for your budget.

My industry sector is not listed, what should I do?

If your JC doesn't appear, no definitive decision has been confirmed for your sector. New provisions will be added once confirmed. Contact Monizze for personalised guidance.

Your sector is not listed?

Our experts analyse the impact of the sectoral agreements on your company, regardless of your sector.

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