Meal vouchers in Luxembourg: a guide for employers and employees
In Luxembourg, employers can offer fully digital meal vouchers with a maximum face value of €15. Under the standard tax-efficient structure, the employer contributes up to €12.20 and the employee contributes €2.80 per voucher. This guide explains the current rules, tax advantages, eligibility and implementation steps for employers and employees.
What is a lunch voucher in Luxembourg?
A meal voucher is an employee benefit provided by an employer to help employees pay for meals and eligible food purchases. Since 1 January 2025, meal vouchers in Luxembourg have been fully digital and can be used through a meal voucher card or a compatible mobile payment solution.
Face value & distribution
| Amount (€/voucher) | Employer | Employee | Tax treatment |
| €15 (maximum) | €12,20 | €2,80 | Exempt when the applicable conditions are met |
| €15 (100% funded by the employer) | €15 | €0 | The €2.80 employee portion is treated as a taxable benefit |
Source: Grand-Ducal Regulation of 25 September 2023.
What changed for meal vouchers in Luxembourg?
The reform increased the maximum tax-exempt employer contribution and the maximum face value of a meal voucher. Digital meal vouchers then became mandatory on 1 January 2025.
| Previous rules | Current rules |
| Maximum exempt employer contribution of €8 | Maximum exempt employer contribution of €12.20 |
| Maximum face value of €10.80 | Maximum face value of €15 |
| Meal vouchers were mainly issued on paper | Meal vouchers have been fully digital since 1 January 2025 |
These changes have increased the potential purchasing power offered through meal vouchers while making their distribution and use fully digital.
Check out the meal voucher legislation in Luxembourg.
What are the advantages of meal vouchers for employers in Luxembourg?
Meal vouchers help employers increase employees’ purchasing power while benefiting from favourable tax and social treatment when the applicable conditions are met.
- Favourable social treatment: The employer contribution can be exempt from social security contributions up to €12.20 per voucher, provided the legal conditions are respected.
- Tax deductibility: The employer contribution is tax deductible, making meal vouchers a cost-efficient addition to the employee benefits package.
- Greater employer attractiveness: Meal vouchers are a practical and widely recognized benefit that can make a compensation package more appealing to current and prospective employees.
- Simple digital administration: Employers can manage employees, orders and monthly reloads through an online platform.
- Support for employee purchasing power: With a face value of up to €15 per voucher, meal vouchers give employees additional budget for meals and eligible food purchases without requiring an equivalent gross salary increase.
- Easy integration into the benefits package: Employers can define the face value and employee contribution according to their compensation policy, within the applicable legal framework.
What are the benefits of meal vouchers for employees?
- Additional purchasing power: With a face value of up to €15 per voucher, employees can receive up to €3,270 in annual meal-voucher value, based on 218 eligible working days. Under the standard contribution structure, up to €2,659.60 of that value is funded by the employer. Actual annual amounts depend on the number of eligible days worked.
- Flexible use: Meal vouchers can be used for eligible food purchases during the day, in the evening, on weekends and on public holidays.
- Wide acceptance network: The Pluxee Lunch Card is accepted by more than 2,000 affiliated merchants across Luxembourg, including restaurants and food retailers.
- Convenient digital payments: Employees can pay with their card, use contactless payment or add the card to Apple Pay or Google Pay.
- Easy balance management: The Pluxee app allows employees to check their balance and transaction history, manage their card and find nearby affiliated merchants.
- Access to partner offers: Employees can benefit from selected promotions and events offered by local Pluxee partners.
How can a company start offering meal vouchers in Luxembourg?
Introducing digital meal vouchers is relatively straightforward. Employers need to define the benefit, select a provider, configure employee data and communicate the rules clearly.
Key implementation steps
- Determine which employees are eligible.
Define the employee categories that can receive meal vouchers and establish how eligible working days will be calculated. - Choose the voucher value and contribution structure.
Set the face value, up to €15 per voucher, and determine the respective employer and employee contributions. Under the standard tax-efficient structure for a €15 voucher, the employer contributes up to €12.20 and the employee contributes €2.80. - Select a meal voucher provider.
Compare the acceptance network, digital payment options, employer administration tools, employee app, reporting and local customer support. Pluxee offers a digital solution supported by a local multilingual team. - Complete the setup.
Sign the agreement, upload the employee file and configure the information required to place your first order. - Connect the benefit to your HR and payroll processes.
Make sure employee contributions, eligible working days, absences, starters and leavers are processed consistently. - Inform employees.
Explain the voucher value, employee contribution, eligible purchases, payment methods, validity period and how to use the card and app. Communication can take place through the intranet, team meetings, onboarding materials and an internal FAQ. - Review the system regularly.
Monitor employee questions, administrative workload and the selected voucher value. Adjust the process when employee data, contribution levels or company policies change.
Pluxee tools for employers and employees
- Meal voucher budget simulator: Estimate the employer cost based on the selected voucher value and contribution structure.
- Digital employer platform: Manage employee data, orders and monthly reloads in one place.
- Pluxee app: Employees can check their balance and transaction history, manage their card, find nearby affiliated merchants and access available partner offers.
- Local multilingual support: Employers and employees can receive assistance from Pluxee’s Luxembourg-based support team.
How can employees get the most from their meal vouchers?
Employees can get the most from their meal vouchers by checking their balance regularly, using them before they expire and finding affiliated restaurants and food retailers through the Pluxee app. They can also keep part of their balance available for occasional meals, weekends or public holidays.
The Pluxee Lunch Card makes it easy to pay for eligible meals and food purchases at more than 2,000 affiliated merchants across Luxembourg.
Practical tips
- Download the Pluxee app. Use it to check your balance and transaction history, manage your card, find nearby affiliated merchants and access available partner offers.
- Check where your card is accepted. Use the app to find participating restaurants, supermarkets and other food retailers near you.
- Use your balance regularly. Meal vouchers remain valid for 12 months after they are loaded. The app and email notifications can help you identify vouchers that are approaching their expiry date.
- Plan for everyday food expenses. Use your meal vouchers for eligible purchases during the week, in the evening, on weekends and on public holidays.
- Keep part of your balance available for occasional meals. Monitor your available balance in the app and plan according to your usual spending.
- Support local businesses. Use the affiliated-merchant search to discover participating restaurants and food retailers in your area.
Frequently asked questions about meal vouchers in Luxembourg
Can meal vouchers be used outside Luxembourg?
No. Luxembourg meal vouchers are intended for use within Luxembourg’s affiliated merchant network. Before paying, check the Pluxee app to confirm that the restaurant or food retailer accepts the Pluxee Lunch Card. This question is also specifically tracked in the Luxembourg prompt list.
Can meal vouchers be used for grocery shopping in supermarkets?
Yes. Meal vouchers can be used in affiliated supermarkets to pay for eligible food purchases. They cannot be used for non-food products, so a mixed shopping basket may need to be divided between your meal-voucher balance and another payment method. The supermarket-use question is one of the tracked Luxembourg prompts.
Can meal vouchers be used on Sundays and public holidays?
Yes. Digital meal vouchers can be used in the evening, on weekends and on public holidays, provided the purchase is eligible and the merchant accepts them.
How many meal vouchers can an employee use per day?
Employees can use up to five meal vouchers per day. With vouchers worth €15 each, this represents a maximum daily spending amount of €75, subject to the available balance and eligible purchases.
Are meal vouchers mandatory for employers in Luxembourg?
No. Meal vouchers are generally an optional employee benefit rather than a legal obligation for every employer. However, specific obligations may arise from an employment contract, collective agreement or established company policy. Employers should check the rules applicable to their organisation before changing or withdrawing the benefit.
