Introduction: Meal Vouchers, an Essential Employee Benefit

Meal vouchers are one of the most common employee benefits in France. Provided by employers to employees for meal payments, they enjoy an attractive 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 or dematerialization continue to evolve.

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

What is a Meal Voucher and What is its Legal Framework?

Definition and Legal Basis

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

Legal Nature: Benefit or Component of Remuneration?

The employer’s contribution to meal vouchers is not a salary component in the strict sense. It is a benefit granted by the employer that, provided legal conditions are met, is exempt from social security contributions, CSG, and CRDS. However, if the exemption conditions are not met, the excess employer contribution is reintegrated into the base for contributions and social charges.

Conditions for Exemption of Employer Contribution in 2025

The Double Limit to Respect

For the employer’s contribution to meal vouchers to be exempt from social security contributions, two cumulative conditions must be met (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 Limit: the employer’s contribution must not exceed €7.26 per voucher in 2025.

These two conditions are cumulative. Failure to comply with either leads to the reintegration 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 50% participation: maximum face value = €7.26 / 0.50 = €14.52
If 60% participation: maximum face value = €7.26 / 0.60 = €12.10

Concrete Example: Company X chooses a 55% employer contribution. 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, below the cap of €7.26: the exemption is total.

Consequences of Exceeding the Limits

When the employer 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 contributions, supplementary retirement, etc.

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

Eligible Days for Issuing Meal Vouchers

Basic Rule: One Voucher per Effective Workday

BOSS states that only one meal voucher may be issued per effective workday, provided that the meal break is included in the daily work schedule (that is, the workday includes a lunch break). An employee who only works in the morning or afternoon, without a meal break during their day, cannot claim a meal voucher for that day.

Excluded Days

The following do not entitle an employee to a meal voucher:

Absence days (sick leave, paid leave, RTT, maternity leave, etc.)
Public holidays not worked
Days of training outside the company when meals are covered by the training organization
Days where the employee already receives meal expense reimbursement (expense reports, meal allowance)

Part-Time Cases

A part-time employee is entitled to meal vouchers for each effective workday including a lunch break, just like a full-time employee. However, if the employee works fewer than 5 days a week, the number of vouchers is adjusted accordingly. An employee working 3 days a week will receive 3 vouchers per week, not 5.

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

Meal Vouchers and Remote Work

Principle: Right Maintained

Since clarifications from URSSAF and confirmed by BOSS, employees working remotely benefit from meal vouchers under the same conditions as on-site employees, provided that their working conditions are equivalent (a workday including a lunch break).

Practical Conditions

The distribution of meal vouchers to remote workers is tolerated as long as a company agreement, charter, or unilateral employer decision explicitly provides for it. In the absence of specific provisions, the employer may still issue them, but it is recommended to formalize this practice to secure the social regime.

It is important to note that remote employees cannot combine a meal voucher with a meal allowance or a fixed remote work allowance covering meal expenses.

Dematerialization of Meal Vouchers

Card Meal Voucher: The Standard in 2025

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

Daily Usage Cap

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

Benefits for Payroll Managers

Dematerialization significantly simplifies management: automatic monthly reloading on the card, real-time tracking of rights, elimination of physical orders and stock management for vouchers. It also facilitates prorating in case of part-time work or absences.

Processing Meal Vouchers in Payroll

Payroll Slip Items

The payroll slip must show:

Number of vouchers allocated in the month (corresponding to the number of eligible working days)
Unit face value of the voucher
Employee share withheld (deducted from net pay)
Employer share (which may not necessarily appear on the slip unless internal practice dictates)

The employee withholding is applied at the bottom of the slip, after taxable net pay, as it does not constitute a social contribution.

Example of Complete Processing

Consider an employee who worked 22 days in the month, with meal vouchers having a face value of €11 and an 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 withholding: 22 × €4.40 = €96.80
Monthly employer cost: 22 × €6.60 = €145.20
Exemption check: €6.60 < €7.26 and 60% ≤ 60% → total exemption

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

Tax Regime of Meal Vouchers

Income Tax Exemption

The employer’s contribution to 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. Beyond that, the excess portion is taxable.

For the Company

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

URSSAF Controls and Points of Vigilance

Points Checked During a Control

During a URSSAF control, auditors check for:

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

Risks in Case of Back Taxation

In the case of non-compliance with exemption conditions, URSSAF proceeds to reintegrate the total amount of the employer’s contribution (and not just the excess portion) into the contribution base, for the audited period (typically 3 years). Late penalties apply.

Practical Cases and Special Situations

Employee on Business Trip

An employee on a business trip whose meal expenses are reimbursed by the employer (expense report or lump-sum allowance) cannot receive a meal voucher for the same days. The cumulation is prohibited.

Temporary Workers and Fixed-Term Contracts

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

Interns

Interns benefit from meal vouchers if employees of the company benefit from them, in accordance with Article L.124-13 of the Education Code. The employer contribution follows the same exemption rules.

Corporate Officers

Corporate officers treated as employees (minority managing directors of SARL, presidents of SAS) can benefit from meal vouchers. Unpaid corporate officers (majority managing director, sole trader) are generally not eligible unless specific collective agreements provide otherwise.

Recent Developments and Perspectives

Expansion of Establishments Accepting Meal Vouchers

Since 2022, meal vouchers can be used for all food products, including non-directly consumable products (pasta, rice, canned goods, etc.). This measure, initially temporary, has been made permanent. In 2025, the scope of usage remains wide, facilitating employee engagement with the scheme.

Towards European Harmonization?

Several European countries have similar schemes (meal vouchers in Belgium, buoni pasto in Italy). Discussions at the European level aim to harmonize the regimes, but no concrete conclusion has been reached so far.

FAQ: Meal Vouchers in Payroll

Is an employer obliged to offer meal vouchers?

No, the allocation of meal vouchers is a faculty and not a legal obligation. However, if the employer decides to allocate them, they must adhere to the principle of equal treatment between employees in comparable situations.

Can meal vouchers be allocated during paid leave?

No. Meal vouchers are only granted for effective working days. Days of paid leave, RTT, sick leave, or any other absence do not entitle 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 is necessary to prorate: vouchers allocated before the change keep the old value, while those allocated after follow the new one. In practice, the change is generally effective on the 1st of the following month to simplify management.

Are unused meal vouchers lost?

Meal vouchers issued during a calendar year are usable until January 31 of the following year (for paper vouchers) or until the scheduled expiration date on the card. Expired unused vouchers may be exchanged with the issuer under certain conditions.

What is the impact of meal vouchers on withholding at source?

The exempt employer share is not included in the base for withholding at source (PAS). Only any excess portion added to taxable net pay is subjected to PAS. The employee withholding itself has no impact on taxable net pay as it is deducted from the net pay.

How to Manage Meal Vouchers in Payroll in 2025: A Complete Guide