French Labour Law

2025 Guide to Managing Meal Vouchers in Payroll

DAIRIA Law · 2026-06-23 · 10 min

2025 Guide to Managing Meal Vouchers in Payroll

Introduction: Meal Vouchers, an Essential Employee Benefit

Meal vouchers are one of the most widespread employee benefits in France. Provided by the employer to enable employees to pay for their meals, they benefit from an advantageous social and fiscal regime, provided that the rules governing their allocation and valuation are strictly adhered to. In 2025, the exemption thresholds have been updated, and practices related to remote work and dematerialization continue to evolve.

This comprehensive guide is aimed at payroll managers, HR directors, and HR managers who wish to master the entire framework: exempt conditions, optimal face value, calculation of employer contribution, eligible days, remote work and part-time cases, dematerialization, and treatment in payroll. All references are based on the Official Bulletin of Social Security (BOSS, boss.gouv.fr).

A meal voucher is a special payment token provided by the employer to the employee, allowing them to pay for all or part of a meal. It is co-financed by the employer (employer contribution) and the employee (employee’s share deducted from the payroll). The scheme is governed by Articles L.3262-1 and following of the French Labour Code, as well as clarifications from the BOSS regarding social contributions.

The employer’s contribution to meal vouchers does not constitute a salary element in the strict sense. It is an advantage granted by the employer, which, subject to compliance with legal conditions, is exempt from social security contributions, CSG (Contribution Sociale Générale), and CRDS (Contribution pour le Remboursement de la Dette Sociale). Conversely, if the exemption conditions are not met, the excess employer share is re-integrated into the base for social contributions and levies.

Conditions for Exemption of Employer Contribution in 2025

The Dual Ceiling to Respect

For the employer’s contribution to meal vouchers to be exempt from social security contributions, two cumulative conditions must be satisfied (BOSS, section on Benefits in Kind and Professional Expenses):

  • Condition #1 — Participation Rate: the employer’s contribution must represent between 50% and 60% of the face value of the meal voucher.
  • Condition #2 — Absolute Value Cap: the employer’s contribution must not exceed 7.26 € per voucher in 2025.

These two conditions are cumulative. Failure to comply with either condition results in the re-integration of the excess portion into the contribution base.

Optimal Face Value: How to Determine It?

The optimal face value of the meal voucher depends on the participation rate chosen by the employer:

  • If participation is 50%: maximum face value = 7.26 € / 0.50 = 14.52 €
  • If participation is 60%: maximum face value = 7.26 € / 0.60 = 12.10 €

Concrete Example: Company X chooses an employer participation of 55%. The maximum face value to remain exempt is: 7.26 € / 0.55 = 13.20 €. If the face value is set at 13 €, the employer contribution is 13 × 0.55 = 7.15 €, which is below the cap of 7.26 €: exemption is total.

Consequences of Exceeding the Thresholds

When the employer’s contribution exceeds the cap of 7.26 € or the rate of 60%, the excess portion constitutes a benefit in kind subject to:

  • Social security contributions (both employer and employee shares)
  • CSG (9.20%) and CRDS (0.50%) calculated on 98.25% of the benefit
  • Unemployment, supplementary retirement contributions, etc.

Example: A voucher worth 15 € with an employer contribution of 60% = 9 €. The exempt portion is 7.26 €, the excess portion (9 – 7.26 = 1.74 €) is subject to contributions.

Eligible Days for Meal Vouchers

Basic Rule: One Voucher per Day of Actual Work

The BOSS specifies that only one meal voucher may be allocated per day of actual work, provided that the meal is included within the daily work schedule (i.e., the workday includes a lunch break). An employee who only works in the morning or afternoon, without a meal break in their day, is not entitled to a meal voucher for that day.

Excluded Days

The following do not entitle employees to a meal voucher:

  • Days of absence (sick leave, paid leave, RTT — reduction of working time, maternity leave, etc.)
  • Public holidays not worked
  • Training days outside the company when meals are covered by the training organization
  • Days when the employee already receives reimbursement for meal expenses (expense report, meal allowance)

Part-Time Cases

A part-time employee is entitled to meal vouchers for each day of actual work that includes a lunch break, just like a full-time employee. However, if the employee works less than 5 days a week, the number of vouchers is prorated accordingly. An employee working 3 days a week will receive 3 vouchers per week, not 5.

Example: An employee working 80% from Monday to Thursday receives 4 meal vouchers per working week, which is approximately 17 vouchers per month (4 × 4.33 weeks).

Meal Vouchers and Remote Work

The Principle: A Right Maintained

Based on the clarifications provided by URSSAF and confirmed by BOSS, remote workers benefit from meal vouchers under the same conditions as employees working on-site, as long as their working conditions are equivalent (workday includes a lunch break).

Practical Conditions

The allocation of meal vouchers to remote workers is permitted as long as a company agreement, charter, or unilateral employer decision explicitly provides for it. In the absence of specific provisions, the employer can still allocate them, but it is advisable to formalize this practice to secure the social regime.

It is important to note that the remote employee cannot combine a meal voucher with a meal allowance or a flat-rate telework allowance covering meal expenses.

Dematerialization of Meal Vouchers

Meal Voucher Card: The Standard in 2025

The dematerialization of meal vouchers (smart card) is now largely predominant. Historically established issuers (Edenred, Sodexo, Up, Natixis) all offer rechargeable cards. The social regime is identical to that of paper vouchers.

Daily Use Limit

The daily use cap is set at 25 € per day in 2025. This cap pertains to use, not allocation. Vouchers can be used in restaurants and similar shops (supermarkets for food products, meal delivery applications as applicable).

Benefits for Payroll Management

Dematerialization significantly simplifies management: automatic monthly reloading on the card, real-time tracking of rights, elimination of physical orders, and management of voucher stocks. It also facilitates prorating in cases of part-time or absences.

Treatment of Meal Vouchers in Payroll

Pay Stub Lines

The pay stub must show:

  • Number of vouchers allocated during the month (corresponding to the number of eligible working days)
  • Unit face value of the voucher
  • Employee share deducted (from the net payable)
  • Employer share (which does not necessarily appear on the pay stub unless there is an internal practice)

The employee deduction is made at the bottom of the stub, after taxable net, as it does not constitute a social contribution.

Example of Complete Treatment

Consider an employee who worked 22 days in the month, with meal vouchers having a face value of 11 € and employer participation of 60%:

  • Number of vouchers: 22
  • Face value: 11,00 €
  • Employer contribution: 11 × 60% = 6,60 € per voucher
  • Employee share: 11 – 6,60 = 4,40 € per voucher
  • Monthly employee deduction: 22 × 4,40 = 96,80 €
  • Monthly employer cost: 22 × 6,60 = 145,20 €
  • Exemption check: 6,60 € < 7,26 € and 60% ≤ 60% → total exemption

Impact on Taxable and Social Net

The employer share exempt from meal vouchers is not included in the taxable net or social net. However, any excess portion is added to the taxable net and subject to the employee’s income tax.

Tax Regime of Meal Vouchers

Exemption from Income Tax

The employer’s participation in meal vouchers is exempt from income tax up to the same limit as the exemption from social contributions, i.e., 7.26 € per voucher in 2025. Amounts exceeding this threshold are taxable.

For the Company

The employer’s contribution is deductible from the company’s taxable profit. It is not subject to the payroll tax (for liable employers) within the limit of the exemption.

URSSAF Controls and Points of Vigilance

Points Checked During an Audit

During URSSAF audits, inspectors particularly examine:

  • Compliance with the cap of 7.26 € and the participation rate (50-60%)
  • Consistency between the number of vouchers allocated and the number of days worked
  • Absence of combination with other meal allowances
  • Correct treatment of absences (removal of vouchers for non-working days)
  • Justification of allocation to remote workers

Risks in the Event of Reassessment

In case of non-compliance with exemption conditions, URSSAF will re-integrate the entirety of the employer contribution (not just the excess portion) into the base for contributions for the audited period (typically 3 years). Penalties for late payment apply.

Practical Cases and Special Situations

Employee on Business Travel

An employee on business travel whose meal expenses are reimbursed by the employer (expense report or flat allowance) cannot receive a meal voucher for the same days. Accumulation is prohibited.

Temporary and Fixed-Term Employees

Temporary and fixed-term employees are entitled to meal vouchers under the same conditions as permanent employees, provided that the user company or employer grants them to their staff. The principle of equal treatment applies.

Interns

Interns are entitled to meal vouchers if employees in the company receive them, in accordance with Article L.124-13 of the Education Code. The employer’s contribution follows the same exemption rules.

Corporate Representatives

Corporate officers treated as employees (minority manager of an LLC, president of a joint-stock company) can benefit from meal vouchers. Non-salaried executives (majority manager, sole proprietorship) are generally not eligible unless specific contractual provisions apply.

Recent Developments and Perspectives

Expansion of Accepting Outlets for Meal Vouchers

Since 2022, meal vouchers can be used for any food product, including non-immediately consumable products (pasta, rice, canned goods, etc.). This measure, initially temporary, has been made permanent. In 2025, the scope of use remains broad, facilitating employee enrollment in the program.

Towards European Harmonization?

Several European countries have similar schemes (meal checks in Belgium, buoni pasto in Italy). Discussions at the European level aim to harmonize the regimes, though with no concrete results to date.

FAQ: Meal Vouchers in Payroll

Is an employer required to offer meal vouchers?

No, providing meal vouchers is optional and not a legal obligation. However, if an employer chooses to offer them, they must adhere to the principle of equal treatment among employees in comparable situations.

Can meal vouchers be allocated during paid leave?

No. Meal vouchers are allocated only for days of actual work. Paid leave, RTT, sick days, or any other absence does not entitle an employee to a voucher.

How to handle a change in face value during the month?

In case of a change in face value during the month, it should be prorated: vouchers allocated before the change keep the old value, while those allocated after follow the new one. In practice, changes are usually effective on the first of the following month to simplify management.

Are unused meal vouchers lost?

Meal vouchers issued during a calendar year can be used until January 31 of the following year (for paper vouchers) or until the programmed deadline on the card. Expired unused vouchers may be exchanged with the issuer under certain conditions.

What is the impact of meal vouchers on withholding tax?

The exempt employer share does not enter the withholding tax (PAS) base. Only the excess portion, added to the taxable net, is subject to PAS. The employee deduction, meanwhile, has no impact on the taxable net as it is deducted from the net payable.

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