JC 132 — Agriculture and horticulture Agriculture and horticulture: meal vouchers rise in 2026

Applicable from 01/01/2026

Your sector sees the largest meal voucher increases in 2026. Up to +€5 per voucher, with a €10 ceiling and automatic conversion of the surplus into eco-vouchers. A major impact to plan for, especially given the seasonal nature of your business.

Farmer couple holding apples in an orchard

Your challenges

Sound familiar?

Does seasonality complicate everything?

With headcount fluctuating across seasons, calculating and granting meal vouchers becomes a real administrative puzzle.

+€5 per voucher: what impact on your budget?

This is one of the largest sectoral increases. Combined with the €10 ceiling, it represents a major budget jump for agricultural businesses.

What to do with the surplus above €10?

If the increase exceeds the legal €10 ceiling, the surplus must be converted into eco-vouchers. This requires dual benefit management.

Key measures

What applies to your sector

Introduction at €6 for new companies

No meal vouchers by 1 November 2025? You must introduce them at €6 per day worked from 2026.

+€5 with €10 ceiling

Your existing meal vouchers increase by €5 on the employer share, up to the legal maximum of €10. Beyond that, the surplus is paid in eco-vouchers.

Calculation adapted to seasonality

Attribution is based on days actually worked, adapted to the headcount variations typical of the agricultural sector.

Timeline

Key dates to remember

01/11/2025 Conforme

Reference date

This date determines whether your company already provides meal vouchers, defining which formula applies.

01/01/2026 Conforme

Measures take effect

Mandatory introduction or increase of meal vouchers for all JC 132 companies.

Sectoral federation: Fedagrim

Colleague celebrating success at office

Simplify management despite seasonality

Digitalising your benefits with the Monizze card radically simplifies meal voucher and eco-voucher management, even with fluctuating headcount. One platform, one tool, fewer errors.

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 132

Verify the obligations of your JC 132

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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Discover how sectoral agreements impact your budget.

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Already a client

Increase your meal vouchers to €10

The new cap applies — take action now.

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FAQ

Frequently asked questions about sectoral agreements

What happens if the increase exceeds the €10 ceiling in agriculture?

The surplus above €10 is automatically converted into eco-vouchers, in accordance with the sectoral CBA. Monizze manages both benefits on a single card.

How do you manage meal vouchers with seasonal workers in agriculture?

Attribution is based on days actually worked. The Monizze card is easily activated and deactivated, ideal for fluctuating headcount.

What happens if the €10 ceiling is exceeded without conversion to eco-vouchers in agriculture?

Exceeding the €10 ceiling without converting the surplus to eco-vouchers constitutes non-compliance with the sectoral CBA. The conversion obligation is mandatory and any failure may result in sanctions.

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.