Guide · Luxembourg

Chèques-repas: what you pay and what you get

Meal vouchers are the most common small error on Luxembourg payslips: wrong count, wrong employee share, or vouchers charged for days you did not work.

The rules

The employer can give one voucher per day actually worked. Up to 15 EUR per voucher is exempt from tax and social contributions provided you pay a share of 2.80 EUR. Your share is deducted from net pay; the employer's 12.20 EUR is a tax-free benefit worth about 2,900 EUR a year on 240 days.

What to check

The number of vouchers charged should equal days worked (not leave, not sick days, not telework if the policy excludes it, which is rare). The employee share should be 2.80 EUR times the count. Vouchers issued for a full month when you had two weeks of leave are an error in your favour that payroll may claw back later.

Asking for them

Vouchers are not compulsory. If your employer does not offer them, they are a cheap thing to negotiate: they cost the employer less than a raise of the same value and are tax-free for you.

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Questions people ask

Can the employer charge more than 2.80 EUR?

The exemption requires an employee share of at least 2.80 EUR on a 15 EUR voucher; a higher share reduces the benefit and is unusual.

Related guides

Indicative rules as of October 2026. Not tax or legal advice.