Yes, each location of your massage company must have a separate contract with the client company offering the Edenred massage benefit.
The tax exemption for massage benefit requires strict compliance with the Tax Administration's guidelines. Companies should therefore determine in advance the partners whose services their employees can use the massage benefit to.
"- A massage benefit that is considered a recreational activity cannot be provided without a contractual relationship between the employer and the service provider (massage parlour). It is therefore not sufficient to conclude a contract merely with a provider of a targeted means of payment, so that the means of payment is available at all its points of use, without a contractual relationship between the employer and the provider (massage parlour)." (Tax Administration 18.104.22.168). Read more on the website of the Tax Administration.
Edenred's Merchant Selection Tool makes contract creation straightforward for both Edenred's massage partners and client companies. However, massage partners in the Edenred network do not have to worry about these contracts - the companies handle the necessary contractual issues directly with Edenred and are responsible for ensuring that employees know where they can use their benefits. You can access existing contracts via the Merchant portal.