Luxembourg lunch vouchers: guidelines for employees and employers
August 27, 2025
The Luxembourg meal voucher is one of the most popular extra-legal benefits for employees in the Grand Duchy. Since the new regulations took effect on January 1, 2024, and with mandatory digitization set to begin in early 2025, HR departments, managers, and employees must familiarize themselves with new rules, including a higher exemption limit with a maximum face value of €15 and a limit of five vouchers per day. This practical guide, aimed at both decision-makers and users, provides a step-by-step overview of the regulations, tax benefits, and implementation stages, with practical advice on how to maximize the impact of this employee benefit.
What is a lunch voucher in Luxembourg?
Definition and format
A meal voucher is a payment solution, now 100% digital, provided by employers to cover lunch breaks or food purchases.
Face value & distribution
| Amount (€/voucher) | Employer | Employee | Fiscal status |
| €15 (maximum) | €12,20 | €2,80 | Exempt on both sides |
| €15 (100% funded by the employer) | €15 | €0 | €2.80 taxable for the employee |
(Extract from the Grand Ducal Regulation of September 25, 2023)
2024-2025 regulations: what's changing
| Before 2024 | Since 2024 |
| Maximum exempt value: €8 | €12,20 |
| Maximum face value: €10.80 | €15 |
| Dominant paper format | Mandatory digitization as of January 1, 2025 |
These adjustments modernize the system and strengthen the purchasing power of the 95,000 beneficiaries registered with Pluxee Luxembourg.
Check out the lunch voucher legislation to see the amounts and conditions that apply in 2025.
Advantages of lunch vouchers in Luxembourg for employers
- Exemption from social charges contributions up to €12.20 per voucher.
- Full tax deductibility of the employer contribution.
- HR attractiveness : Companies observe a turnover rate that is significantly lower than the market average. Furthermore, a study conducted in Europe by BCG in 2023 shows that, on average, 28% of employees plan to leave within a year if they do not receive appropriate benefits.
- Simple and quick to set up system : Extranet available for placing orders and reloads every month.
- Positive employer image : highly valued by Gen Y & Z.
Benefits for employees
- Immediate purchasing power up to €2,635.20 net/year (€15 × 218 working days).
- Flexible hours : Use in the evening, on weekends, and during holidays.
- Large network : more than 2,000 affiliated merchants across the country.
- Contactless and mobile payments via Apple Pay and Google Pay.
- Exclusive offers from local partners (exclusive promotions and events).
Setting up the system on the HR side
Key steps
- Choose a provider: Pluxee has been the market leader since 1989, with a local team ready to assist you.
- Define the face value (up to €15) and the employee contribution.
- Sign the contract, upload the employee file, and place your first order.
- Communicate through intranet, team meetings, and internal FAQs with support from our team if needed.
Pluxee tools available
- Budget simulator to estimate the net cost based on the selected value. Access it here: Simulate your lunch voucher budget
- Mobile app available to all beneficiaries to check their balance, transaction history, geolocate merchant partners, access promotions, manage their card, etc.
- Local multilingual support (28 experts).
Best practices for employees
The Pluxee Lunch Card, which is 100% digital, makes your payments easier in over 2,000 stores!
Tips to get the most out of it
- Download the Pluxee app: the mobile app that simplifies your daily life with its many features, such as lunch voucher management, locating nearby merchants, and more.
- Use your lunch vouchers for your weekly meals and support the local economy: choose local businesses!
- Keep a margin of five vouchers for unexpected restaurants on the weekend.
FAQ
1) How many meal vouchers can I allocate per month?
An average of 18 meal vouchers, calculated on the basis of 218 working days per year.
2) Can I pay with five vouchers on the same day at the supermarket?
Yes, the 2024 reform sets the usage limit at five vouchers per day (i.e., a maximum of €75/day), including for takeaway food.
3) Are unused vouchers lost?
Digital vouchers expire 12 months after being loaded; email and mobile app alerts will notify you 3 months in advance.
4) Are part-time employees entitled to meal vouchers?
Yes, as soon as he works ≥ 4 hours on a given day; the employer can prorate.
5) How can the face value be changed during the year?
The HR department or decision-maker can easily adjust the face value of lunch vouchers in the Pluxee customer extranet or in their order file.
Conclusion
Lunch vouchers in Luxembourg, such as the Pluxee Lunch card, are now one of the most effective HR tools for supporting purchasing power, attracting talent, and optimizing corporate taxation. By following these guidelines: regulations, implementation, best practices; you can maximize the impact of this benefit while remaining fully compliant. Ready to take action? Request your personalized quote now or try the budget simulator to calculate your savings.
