As of 1 January 2016: Luncheon vouchers with a maximum nominal value of EUR 8 and an increase in the exempt amount in the “CBA 90 bonus”

As of 1 January 2016, the maximum nominal value of luncheon vouchers and the exempt amount of non-recurrent result-related benefits (CBA 90 bonus) will be increased. However, employers must take into account the wage norms laid down for 2016. 

As of 1 January 2016, the maximum nominal value of a luncheon voucher will be increased to EUR 8. The maximum employer contribution will be set at EUR 6.91 while the minimum employee contribution remains at EUR 1.09. The tax-deductible amount per voucher will also be increased from EUR 1 to EUR 2. 

The tax-exempt amount of non-recurrent result-related benefits (CBA 90 bonus) will also be increased as of 1 January 2016 from EUR 2,695 EUR to EUR 2,755.

These increases follow from the Social Agreement concluded by the group of 10 earlier this year.

Please note that both wage elements are taken into account to assess whether the maximum remuneration margins are respected. For 2016, two maximum remuneration margins apply:

• 0.5% of the gross remuneration (all charges included);
• to be increased with 0.3% of the net remuneration (without additional costs for the employer). 

It is not clear what exactly falls under the 0.3 %, but we assume that this includes the increase of the maximum nominal value of luncheon vouchers and the CBA 90 bonus.

According to the Federal Ministry of Employment, Labour and social dialogue, non-recurrent result-based benefits (CBA 90 bonus) can be granted, even though the wage norms make no specific mention of this.

> Action point

As of 1 January 2016, employers may, if they wish, increase the nominal value of the luncheon vouchers and/or the amount of the CBA 90 bonus plan. This increase has to take place in accordance with the wage norms for 2016.