A popular employee benefit, especially for employers without a staff canteen, are meal vouchers (called chèque-repas or ticket restaurant in French). These can be used to buy food and beverages at restaurants, cafés, supermarkets and several other shops, and they can be used outside working hours and during the weekend.
The face value of each voucher is set by the employer, up to a maximum of €15.00 each (but they often are €8.40 or €10.80). Regardless of the face value, employees contribute €2.80 per voucher, pre-tax, and the employer pays the rest.
But there are strings attached. A maximum of five vouchers can be used per day. So, employees with €10.80 vouchers can spend up to €54 in a single day; employees with vouchers that have a €15 face value can spend €75 at most each day. In general, vouchers are valid for one year, after which time they expire and cannot be used (and typically cannot be reimbursed). Vouchers issued to employees in Luxembourg must be used within the grand duchy.
While some employees are still receiving paper vouchers in 2024, starting in 2025 the system will be fully digital, with vouchers being loaded onto a payment card or mobile app. Luncheon vouchers are optional for employers and for employees. Check with your HR department for more info.