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In the context of the health crisis, the hospitality, cultural, events and sports sectors have been particularly affected by the containment measures.
The government has decided to support them by creating consumption vouchers. These vouchers, which are issued on paper, may only be used in hospitality establishments, the cultural sector or sports associations.
Every employer can decide to grant consumption vouchers to his employees. Provided certain conditions are met, they will not be subject to social security contributions or withholding tax.
A Royal Decree of 15 July 2020 lays down the exemption conditions on the social level; it enters into force on 17 July 2020.
To be exempt from social security contributions, the paper consumption vouchers must comply with the following conditions:
Consumption vouchers granted in accordance with the social security conditions referred to above are exempt from income tax.
In addition, they are a deductible professional expense for the employer if the same conditions for exemption are met.
Do you need a model of a collective or individual agreement regarding consumption vouchers? Please contact our Legal Partners via legalpartners@partena.be.
Sources: Royal Decree of 15 July 2020 inserting an article 19quinquies into the Royal Decree of 28 November 1969 implementing the Act of 27 June 1969 revising the Decree-Law of 28 December 1944 on social security for workers, Belgian Official Gazette, 17.07.2020; Draft law containing various urgent tax provisions as a result of the Covid-19 pandemic (CORONA III).
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