© - ATH all rights reserved - Edition 2024 40 EMPLOYER’S GUIDE 2024 MEAL VOUCHERS The employer can contribute to the purchase of meal vouchers for employees. The employer’s contribution must be between 50 % and 60 % of the voucher. This contribution is exempt from social security contributions up to a maximum amount set each year (€ 7.18 from 1 january 2024). Only one meal voucher can be allocated per working day, provided that the meal is within working hours. SUPPLEMENTARY PENSION AND BENEFIT PLANS Over and above the obligations laid down by legislation and collective agreements, the employer can set up a pension or benefit plan for employees supplementing the basic plans, and pay part of the contributions. These employer contributions will be exempt from social security contributions if the contracts and amounts funded meet highly regulated conditions (refer Fact Sheet 21). Ask us, to make sure your your contracts allow employer contributions to be exempted from social security charges. PROFIT-SHARING Any company, regardless of the number of employees, can optionally set up an incentive scheme to pay sums to employees calculated on the basis of the company’s results or performance. To set up a profit-sharing system, an agreement must be signed, but under certain conditions, in companies with up to 50 employees, profit-sharing can be set up by unilateral decision by the employer. Profit-sharing sums paid are only liable for CSG/ CRDS contributions. They are exempt from the forfait social [paid by employer] in companies with less than 250 employees. They are subject to income tax except in the case of investment in a saving plan (refer to Fact Sheet 24). Ask us, we can help you set up a profit-sharing agreement in your company. BENEFITS 19 What you need to know : Bonuses and pay rises are not the only ways to increase the income employees receive. There are other solutions, some of which allow partial or full exemption from social security contributions.
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