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The eco voucher blows out 10 candles in 2019: a quick run-through

14 Jun 2019

10 years ago, the industrial partners (“social partners”) introduced the concept of eco vouchers in their Interprofessional Agreement 2009-2010. The aim was to create environmental awareness while at the same safeguarding employees’ purchasing power. Time to reiterate the main aspects of this benefit!

General principles

The eco voucher was launched with the intent to make it possible to grant employees who work in the private sector an extra net benefit up to a maximum of EUR 250 per employee per year for the purchase of ecological products and services. With only a limited extra cost for the employer and an exemption from income taxes and social security contributions, the eco voucher was considered an interesting aspect of a diversified remuneration package, as well as an added value to create and raise environmental awareness.

The system of eco vouchers was formally introduced by Collective Bargaining Agreement (CBA) no. 98 and is therefore only applicable to employers and employees within the private sector. In order for it to be considered a net benefit, an exemption from social security contributions (article 19quater of the Royal Decree of 28 November 1969) and from income taxes (article 38/1 of the Income Tax Code) has been legislated.

It is important to point out that CBA no. 98 introduces minimum rules that must be taken into account when granting eco vouchers but does not oblige employers to grant this benefit to their employees. Employers are therefore free to decide whether or not to grant eco vouchers, except where an industry-level CBA introduces a system of eco vouchers. In such a case, every employer falling within its scope is required to award its employees eco vouchers (e.g. Joint Committee no. 200).

Ecological purchases

The list of ecological products and services that can be purchased with eco vouchers was added as an appendix to CBA no. 98. This list has since been updated regularly to keep up with today’s environmental challenges and currently includes:

  • ecological products and services, such as the purchase of energy-friendly electronic equipment;

  • sustainable mobility and leisure, such as the purchase of bicycles and electric scooters;

  • reuse, recycling and waste prevention, such as the purchase of second-hand products.

Formalities

The introduction of eco vouchers in a company needs to be formalised in:

  • a collective bargaining agreement concluded on industry level or

  • a collective bargaining agreement concluded on company level or

  • a written individual agreement if there is no union delegation in the company.

Such a (collective) agreement determines, among other things, the choice for either paper or electronic eco vouchers, the amount of the eco vouchers that will be awarded to the employees, as well as the highest nominal value of the eco vouchers (with an absolute maximum of EUR 10 per voucher).

Also, the employer should affiliate with an authorized distributor of eco vouchers, such as Edenred or Pluxee.

 
 
LinkedIn short:​ 2019 marks a decade of eco vouchers in Belgium. In need of a recap of the
main aspects of this benefit? PwC Legal has got you covered.
 
____________________________________________
The eco voucher blows out 10 candles in
2019: a quick run-through 
 
10 years ago, the industrial partners (“social partners”) introduced the concept of eco vouchers
in their Interprofessional Agreement 2009-2010. The aim was to create environmental
awareness while at the same safeguarding employees’ purchasing power. Time to reiterate the
main aspects of this benefit!
General principles
The eco voucher was launched with the intent to make it possible to grant employees who work
in the private sector an extra net benefit up to a maximum of EUR 250 per employee per year
for the purchase of ecological products and services. With only a limited extra cost for the
employer and an exemption from income taxes and social security contributions, the eco
voucher was considered an interesting aspect of a diversified remuneration package, as well as
an added value to create and raise environmental awareness. 
 
The system of eco vouchers was formally introduced by Collective Bargaining Agreement (CBA)
no. 98 and is therefore only applicable to employers and employees within the private sector. In
order for it to be considered a net benefit, an exemption from social security contributions
(article 19​quater​ of the Royal Decree of 28 November 1969) and from income taxes (article 38/1
of the Income Tax Code) has been legislated.
 
It is important to point out that CBA no. 98 introduces minimum rules that must be taken into
account when granting eco vouchers but does not oblige employers to grant this benefit to their
employees. Employers are therefore free to decide whether or not to grant eco vouchers, except
where an industry-level CBA introduces a system of eco vouchers. In such a case, every
employer falling within its scope is required to award its employees eco vouchers (e.g. Joint
Committee no. 200). 
 
Ecological purchases 
 
The list of ecological products and services that can be purchased with eco vouchers was
 
added as an appendix to CBA no. 98. This list has since been updated regularly to keep up with
 
today’s environmental challenges and currently includes:
 
 
 
 
 
 
−ecological products and services, such as the purchase of energy-friendly electronic
 
equipment;
 
−sustainable mobility and leisure, such as the purchase of bicycles and electric
 
scooters;
 
−reuse, recycling and waste prevention, such as the purchase of second-hand products.
Formalities
The introduction of eco vouchers in a company needs to be formalised in:
 
●a collective bargaining agreement concluded on industry level or
●a collective bargaining agreement concluded on company level or
●a written individual agreement if there is no union delegation in the company. 
 
Such a (collective) agreement determines, among other things, the choice for either paper or
electronic eco vouchers, the amount of the eco vouchers that will be awarded to the employees,
as well as the highest nominal value of the eco vouchers (with an absolute maximum of EUR 10
per voucher).
 
Also, the employer should affiliate with an authorized distributor of eco vouchers, such as
Edenred or Sodexo.
 
 
LinkedIn short:​ 2019 marks a decade of eco vouchers in Belgium. In need of a recap of the
main aspects of this benefit? PwC Legal has got you covered.
 
____________________________________________
The eco voucher blows out 10 candles in
2019: a quick run-through 
 
10 years ago, the industrial partners (“social partners”) introduced the concept of eco vouchers
in their Interprofessional Agreement 2009-2010. The aim was to create environmental
awareness while at the same safeguarding employees’ purchasing power. Time to reiterate the
main aspects of this benefit!
General principles
The eco voucher was launched with the intent to make it possible to grant employees who work
in the private sector an extra net benefit up to a maximum of EUR 250 per employee per year
for the purchase of ecological products and services. With only a limited extra cost for the
employer and an exemption from income taxes and social security contributions, the eco
voucher was considered an interesting aspect of a diversified remuneration package, as well as
an added value to create and raise environmental awareness. 
 
The system of eco vouchers was formally introduced by Collective Bargaining Agreement (CBA)
no. 98 and is therefore only applicable to employers and employees within the private sector. In
order for it to be considered a net benefit, an exemption from social security contributions
(article 19​quater​ of the Royal Decree of 28 November 1969) and from income taxes (article 38/1
of the Income Tax Code) has been legislated.
 
It is important to point out that CBA no. 98 introduces minimum rules that must be taken into
account when granting eco vouchers but does not oblige employers to grant this benefit to their
employees. Employers are therefore free to decide whether or not to grant eco vouchers, except
where an industry-level CBA introduces a system of eco vouchers. In such a case, every
employer falling within its scope is required to award its employees eco vouchers (e.g. Joint
Committee no. 200). 
 
Ecological purchases 
 
The list of ecological products and services that can be purchased with eco vouchers was
 
added as an appendix to CBA no. 98. This list has since been updated regularly to keep up with
 
today’s environmental challenges and currently includes:
 
 
 
 
 
 
−ecological products and services, such as the purchase of energy-friendly electronic
 
equipment;
 
−sustainable mobility and leisure, such as the purchase of bicycles and electric
 
scooters;
 
−reuse, recycling and waste prevention, such as the purchase of second-hand products.
Formalities
The introduction of eco vouchers in a company needs to be formalised in:
 
●a collective bargaining agreement concluded on industry level or
●a collective bargaining agreement concluded on company level or
●a written individual agreement if there is no union delegation in the company. 
 
Such a (collective) agreement determines, among other things, the choice for either paper or
electronic eco vouchers, the amount of the eco vouchers that will be awarded to the employees,
as well as the highest nominal value of the eco vouchers (with an absolute maximum of EUR 10
per voucher).
 
Also, the employer should affiliate with an authorized distributor of eco vouchers, such as
Edenred or Sodexo.

Amount of eco vouchers to be granted

The CBA (or individual agreement) that introduces the system of eco vouchers in a company will determine the amount to which the employees will be entitled for a certain reference period, with a maximum of EUR 250 per employee per year. The agreement can also contain a specific calculation method for part-time employees or employees who were not employed during the entire reference period. These employees should, however, at least be entitled to a prorated amount of eco vouchers, proportionate to their actual work activity during the reference year.

Tax and social security treatment

Given the fact that the eco voucher is a benefit that is granted by the employer, it is as such considered as salary, subject to income taxes and social security contributions. However, if certain conditions are met, the grant of eco vouchers is exempt from income taxes and social security contributions:  

  • The eco voucher may not be granted in replacement or conversion of salary, premiums, benefits in kind or any other benefit or supplement to the previous, whether or not subject to social security.

  • The eco vouchers should be granted in the framework of a collective bargaining agreement on industry or company level, or via an individual agreement (if no CBA exists on industry level and there is no trade union delegation in the company either).

  • The collective or individual agreement must determine the highest nominal value of the eco vouchers, with a maximum of 10 euro per voucher.

  • The eco vouchers must be delivered in the name of the employee.

  • The eco voucher (on paper) must clearly determine that the voucher can only be used for ecological purchases mentioned in the list of CBA no. 98, as well as its validity, which is limited to 24 months.

  • The eco voucher cannot be exchanged for money.

  • The total amount of eco vouchers granted by the employer may not exceed EUR 250 per employee per year.

If an employer wants to grant the eco vouchers electronically, some additional conditions are applicable, in particular as regards the formalities of such introduction, the related cost, and the obligation to inform employees on their entitlement.

Note that, even though no income taxes or social security contributions are due, the amount of the eco vouchers still constitutes salary and should therefore still be taken into account from a labour law perspective. As such, the eco voucher must be included in the calculation basis of an indemnity in lieu of notice.

Conversion to an equivalent benefit

Within a number of Joint Committees that have concluded a CBA requiring employers to grant eco vouchers, the CBA provides for the possibility for companies to convert the requirement to grant eco vouchers into the grant of an equivalent benefit with the same cost to the employer (e.g. an increase in the nominal value of the meal vouchers).

This possibility is, for instance, included within Joint Committee no. 200. Within this Joint Committee, companies that wish to opt for a conversion of eco vouchers can do so until 31 October of the year in which the eco vouchers were paid, with effect as from the following year. However, new companies have to do the conversion no later than on 31 May of the year of the first payout of the eco voucher. If there is no trade union delegation in the company, a conversion has to be agreed in writing. In the absence of a trade union delegation, the employer has to inform the employees about the conversion in advance.

For guidance and advice on (the conversion of) eco vouchers, please do not hesitate to reach out to us!

Contact us

Pascale Moreau

Pascale Moreau

Lawyer - Partner, PwC Legal BV/SRL

Tel: +32 479 90 02 76

Email
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