Meal vouchers vs. per diems

Why these two tools?

As a self-employed person in a company, you want to increase your net salary in a tax-friendly way. Two popular options are meal vouchers and flat-rate daily allowances. Both provide extra net income with no extra tax burden-provided you apply them correctly and combine them smartly.

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Meal vouchers: extra net without social security charges

Net benefit: to €1,520.20 per year (at 220 working days).

Per day: €8 per day worked, of which €6,91 by the company and €1,09 by you.

Target audience: only for independent managers (not for sole traders).

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Flat-rate per diems: tax-free expense allowance

Do you make within Belgium missions, then your company may have your tax-free expenses compensate on flat-rate basis (daily allowance) or according to actual costs.

Terms in brief

• The move will take at least 6 hours.
• Maximum 16 per diems per month.
• No commute: go your +40 days to same customer, then that travel counts as commuting and a daily allowance does not apply.

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Figure example: meal vouchers vs. per diems

Meal vouchers

• €8 per day worked (of which €6.91 company / €1.09 own contribution).
• At 220 working days/year: €1,520.20 net extra.

Per diems

• €20.80 per day for missions of at least 6 hours.
• Max. 16 days/month: €332.80/month tax-free.

Note when combining :

Do you receive a daily allowance on any given day, then you don't know a meal voucher for that day toe.

Smart Strategy

• Office days: use meal vouchers.
• Service trip ≥ 6 hours: use a daily allowance (max 16 per month, no commuting).

This is how you get the most out of it net effect from both options, without getting in each other's way.

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Conclusion & next step

By meal vouchers and per diems thoughtful planning, you give your net income the tax-friendly boost it deserves. Schedule a wage optimisation meeting to determine the optimal combination for your situation, With both meal vouchers and daily allowance in mind.