JC 118 / 220 — Food industry Food industry: your meal vouchers are changing in 2026

Action required before 01/07/2026

Joint committee 118 introduces measures to strengthen workers' purchasing power through meal vouchers. Companies already granting meal vouchers must increase the employer contribution by +€1. Those not yet providing vouchers must introduce an equivalent benefit. Act before July 2026 to avoid the automatic €240 per year compensation.

Businesswoman enjoying a gourmet meal at a restaurant

Your challenges

Sound familiar?

Strict deadlines to meet?

The 15 February 2026 and 1 July 2026 deadlines require rapid planning to avoid the automatic application of the €240 net per year financial compensation.

Meal vouchers or equivalent benefit: which choice to make?

Companies not yet granting meal vouchers must quickly determine the chosen solution. The choice between meal vouchers and an equivalent benefit has a direct fiscal and administrative impact.

Workers and employees: how to harmonise?

Many food industry companies employ both workers (JC 118) and employees (JC 220). As sectoral agreements are negotiated separately, internal harmonisation of benefits is recommended to avoid differences in treatment.

Key measures

What applies to your sector

Mandatory increase of the employer contribution

In companies already granting meal vouchers on 1 October 2025, the employer contribution increases by +€1 per meal voucher from 1 January 2026.

Possibility of a more favourable company CBA

In companies with a trade union delegation, a company CBA can provide more favourable meal voucher terms, to be concluded by 15 February 2026 at the latest.

Introduction of an equivalent benefit

Companies not granting meal vouchers on 1 October 2025 must introduce an equivalent benefit: through a company CBA before 15 February 2026 (with union delegation) or by 1 July 2026 at the latest (without union delegation).

€240/year compensation if not applied

If no measure is introduced before 1 July 2026, a recurring net benefit of €240 per year (prorated based on days worked per week) is due for the reference period from 1 January to 31 December.

Timeline

Key dates to remember

01/01/2026 Conforme

+€1 increase for existing companies

Companies already granting meal vouchers on 1 October 2025 must increase the employer contribution by +€1.

15/02/2026 Action requise

Company CBA deadline

Deadline to conclude a company CBA providing more favourable terms or introducing an equivalent benefit (companies with union delegation).

01/07/2026 Action requise

Mandatory compliance

Without introduction of an equivalent benefit by this date (companies without union delegation), the €240 net per year compensation applies automatically.

Sectoral federation: Fevia

Colleague celebrating success at office

Turn this obligation into a competitive advantage

The increase or introduction of meal vouchers strengthens workers' purchasing power while optimising remuneration through an attractive tax benefit. This measure can be integrated into a broader reflection on extra-legal benefits, harmonising conditions between workers and employees to simplify administrative management and internal communication.

Our approach

The Monizze answer: manage, simplify, optimise

Tailored evaluation

  • Analysis of your industry sector, your headcount and the appropriate budget scenario
  • Objective assessment of the real impact in consultation with your social secretariat
  • Comparison of your options to choose the best strategy

Centralised digital management

  • Simplified management of meal vouchers and eco-vouchers
  • Integration of mobility solutions and mobility budget
  • Global overview via RewardFlex — one platform, one management interface
  • Automated compliance with sectoral obligations

Enhanced employee experience

  • Real-time view of your balance and benefits
  • Simplified activation of the Monizze card
  • Full visibility over the complete salary package

Next steps

3 steps to comply with JC 118 / 220

Verify the obligations of your JC 118 / 220

Amounts, deadlines, exceptions: every detail matters.

Estimate the cost for your team size

Compare scenarios and identify the best option.

Plan your 2026 benefits

Meal vouchers, mobility, flexibility: a coherent package.

Take action

Which situation is yours?

Not yet a client

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FAQ

Frequently asked questions about sectoral agreements

By how much must meal vouchers increase in the food industry in 2026?

The employer contribution increases by +€1 per meal voucher for companies already granting them on 1 October 2025. Through a company CBA concluded before 15 February 2026, more favourable terms can be provided.

What happens if my company does not yet grant meal vouchers?

An equivalent benefit must be introduced: through a company CBA before 15 February 2026 (with union delegation) or by 1 July 2026 at the latest (without union delegation). Without action, a €240 net per year compensation applies.

How to harmonise meal vouchers between workers (JC 118) and employees (JC 220)?

As sectoral agreements are negotiated separately for each joint committee, the terms may differ. It is recommended to check the impact of the new provisions on both categories of workers and evaluate the opportunity for internal harmonisation to avoid differences in treatment.

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.