cafetaria service fact Belgian tax legislation is more favorable for companies that offer employees a lunch instead of Meal Vouchers. concept Simple & healty lunch service for small & medium sized companies that already have their own cafeteria. goal To deliver a versatile, flexible and budget-friendly foodservice to help increase employees sense of belonging & commitment to the company.
MOTIVATE your staff with our approach to business catering and SAVE MONEY on overall catering expenses !
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F R E S H A N D TA S T Y AT W O R k
Meal Vouchers are considerably more expensive per head* than simply offering a healthy lunch to employees. *net cost see p. 8 Our approach has several additional advantages that increase the quality of life of your employees at work and thus help increase your overall company profit.
What do we have to offer ? A broad range of fresh foodsupplies assembled in a well balanced offering : • an assortment of sliced bread, • a wide range of sandwich spreads, cheese and salads • a great variery of fresh vegetables salads • top quality fresh fruit & fruit salads • daily fresh soup • a hot dish or cold dish of the day We guarantee A controlled selection from our quality offering to ensure, optimal variation on a daily basis to maximize customer satisfaction. Although we advise you to follow our selection to allow for optimal variation, the service is set up in such a way that you can modifiy it’s compilation through a monitored feed-back procedure. 2
delicacies • sandwiches • cold & hot buffet • pastries • fine chocolats • wine • cheese • fruit • business gifts
Partnership Our quality guarantee is a logical consequence of the practice which we’ve acquired over the years. The development of our menus, the selection of our suppliers and selecting quality products, and catering for company restaurants, schools and hotels is based on 4 main principles :
• transparency • quality • flexibility • professionalism Our aim is to establish : • long-term satisfaction through regular follow-up interviews • a stable partnership After an introductory meeting you determine the components of your companies menu. Then we compose a standard daily menu based on our extensive range of fresh products. After a test period of inreased feedback (cfr. during a month), the basic menu lists are developed following your emplees diet profile. We use these lists to control daily quantities and types of food and to generate detailed delivery vouchers in Adobe aArobat .pdf format. The parameter that defines the quantity delivered, is the daily number of people that have lunch. Often this number can not be determined exactly in advance. Therefor we always use the numbers from the day before as a reference.
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Tr a n s p a r e n c y • our service contains several components and items that are clearly mentioned in full detail on all invoices • all food supplies are HCCP certified and the origin of our quality products can be traced at all times
Quality • refrigerated delivery • excellence and guaranteed fresh, healthy food • prepared according to the strictest hygiene standards • in collaboration with professional partners and suppliers
Flexibility • we can modulate our offer according to your company culture and budget requirements. • we can put materials at your disposal to facilitate additional catering for visitors
Professionalism • advice on & facilitation of equipment purchase • rental of material in start-up and evaluation phase • renting/leasing of specialized equipment can be discussed • excellent service through clear communication 4
delicacies • sandwiches • cold & hot buffet • pastries • fine chocolats • wine • cheese • fruit • business gifts
Flexible & customisable this service is customisable : • through daily feedback on consumption • you determine the selection of different components • menu’s can follow specific requirements of visitors and customers as your needs change, we adapt our menu • quantities are reduced during holiday • components can be removed and replaced • seasonal items come and go
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you can descide to order for just one department or group • possibility to pay with Meal Vouchers (group of employees) • possibility to limit service in time (test fase or start-up new branch) • a temporary set up for visitors can be discussed
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b e n e f i t s Cost saving • budget tailored to your company • low entry cost > no expensive kitchen equipment needed • low staff costs > no special qualification required • no stock required • no purchase administration or stock management needed • less expensive than meal vouchers * more background information can be made available upon request
Convenience you determine the budget, we deliver : • extensive and healthy lunch offerings • opportunity to centralise purchasing and invoicing • minimize internal time spent for purchasing administration • detailed digital delivery note
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delicacies • sandwiches • cold & hot buffet • pastries • fine chocolats • wine • cheese • fruit • business gifts
Increase commitment this catering model : • encourages teamspirit • allows customers & external employees to participate • encourages informal contacts between departments • increases sence of belonging
Saves time this catering model : • avoids long lunch brakes outside the office • allows for in-house business lunches • avoids long queus for preparation and/or payment of lunch • makes purchase and stock administration redundant
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Meal vouchers versus offering a meal Net cost calculation (no dedcution of VAT for meal vouchers) meal offered by company 7,67 value meal VAT 6% is deductible 7.25 price example - 1.09 paid by employee - 2.09 34% corp. income tax deductible 4.07 net cost
meal vouchers 7.00 example value meal voucher - 1.09 paid by employee - 0.34 corp. income tax to 1 Euro* + 1.67 disallowed expense corp. inc. tax 7.24
The Belgian tax law makes a clear distinction between: 1. providing meal Part of the cost of the meal is not deductible as business expense: namely EUR 1.09 per employee is not deductible. This amount is reduced by the contribution the employee pays to the employer. If each employee pays the employer EUR 1.09 per meal, all costs are deductible for the employer. 2. meal vouchers Luncheon vouchers are regarded as wages - when it comes to social contributions and income taxes (personal income employee) - unless the following conditions are met : • the allocation is contained in collective agreements • the number of checks is equal to number of days worked • the check is payable to employee • validity is limited to three months • the check can only be used for ready to use food • the employer participation is limited to EUR 5.91 (from 02/01/2009) • meal vouchers are handed out at the latest in following month • meal vouchers are mentioned on social security declaration • the workers contribution is at least EUR 1.09 * company can decide to add 1 Euro tax deductible
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delicacies • sandwiches • cold & hot buffet • pastries • fine chocolats • wine • cheese • fruit • business gifts