Understand · Payroll glossary
What is the employee share of meal vouchers?
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The employee share is your part of the cost of meal vouchers: at least €1.09 per voucher, deducted from your net pay. In Dutch: persoonlijke bijdrage maaltijdcheques.
Definition of the employee share of meal vouchers
It appears on the payslip after the ‘provisional net pay’, because it is not taxed: it is a deduction from what you receive, not from your gross pay.
More broadly, an employee share is your personal contribution to a benefit: what you pay towards a company car, for example, reduces the taxable benefit.
The key figure in 2026
Source: Le chèque-repas de 10 euros : six questions pour les employeurs, Partena Professional (secondary source). Value in force on 1 October 2026.
Worked example
On the December 2026 payslip published by the CSC/ACV, the employee worked 22 days: 22 × €1.09 = €23.98 of employee share is deducted. Her provisional net pay of €2,261.49 becomes €2,292.29 paid out, with €54.78 in commuting allowance.
In Dutch: persoonlijke bijdrage maaltijdcheques
On a Dutch-language payslip or statement, the employee share of meal vouchers is called ‘persoonlijke bijdrage maaltijdcheques’ or ‘eigen bijdrage’; on a French-language one, ‘quote-part des chèques-repas’.
Dutch term taken from: CSC/ACV (secondary source).
Not to be confused with…
- Meal vouchers: vouchers for buying food, paid mostly by the employer, free of tax and contributions up to €10 per voucher.
- Employee social security contributions: the part of your gross salary paid to social security: 13.07% for a private sector employee.
Calculate it for your situation
Every line of a Belgian payslip explained, with its Dutch label and a worked example.
Related terms
- Meal vouchersBonuses, holiday pay and benefits · in Dutch: maaltijdcheques
- Net salaryFrom gross to net · in Dutch: nettoloon
Sources
Parameters in force on 1 October 2026. Each parameter links to its source, the official one where it exists; a secondary source is flagged as such.
- Le chèque-repas de 10 euros : six questions pour les employeurs, Partena Professional (secondary source).
- Fiche de salaire à la loupe 2026, CSC/ACV (secondary source).
- Loonbrief onder de loep 2026 (Dutch-language payslip guide), CSC/ACV (secondary source).