Extra legal benefits are one of the most powerful levers to increase your real take home value in Belgium without inflating your gross salary. Under BSH umbrella payroll, you can combine the full 2026 package with zero administration on your side.
Meal vouchers (2026 update)
From 2026 the maximum meal voucher value rises from €8 to €10 per worked day. The employer contribution can go up to €8.91 per voucher and the employee contribution is at least €1.09. Vouchers are fully ONSS and IPP exempt, so they convert almost one to one into purchasing power.
Quick maths
Company car and fuel card
A company car is taxed via the ATN: 4% of catalogue value, multiplied by 6/7, divided by 12, with a minimum of €133 per month. A fuel card adds a separate fixed ATN of €125 per month regardless of actual consumption.
Group and hospitalisation insurance
Group insurance attracts an 8.86% ONSS contribution but builds long term pension value at favourable taxation. Hospitalisation insurance for the consultant is fully exempt from social contributions and tax.
Tax free reimbursements
| Reimbursement | Max exempt per month | Documents |
|---|---|---|
| Home office allowance | €162 | None within forfait |
| Representation expenses | €65 | None within forfait |
| Mobile phone allowance | €30 | None within forfait |
| Home internet allowance | €50 | None within forfait |
A fully optimised package
Combined, the standard exempt reimbursements alone add €307 per month of pure net value. Add €200 in meal vouchers, €148 in mobility, hospitalisation cover and the package reaches €655 per month fully exempt, on top of your cash salary.