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

Introduction: Restaurant Vouchers — A Key Employee Benefit

Restaurant vouchers constitute one of the most widespread employee benefits in France. Provided by the employer to employees to help cover meal expenses, they enjoy an attractive social and fiscal regime — as long as strict rules governing their attribution and valuation are 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 system: exemption conditions, optimal nominal value, employer participation calculation, eligible days, remote work and part-time considerations, dematerialization, and payroll processing. All references are based on the Official Bulletin of Social Security (BOSS, boss.gouv.fr).

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

Definition and Legal Basis

A restaurant voucher is a special payment title issued by the employer to the employee to enable them to pay for all or part of a meal. It is co-financed by both the employer (employer contribution) and the employee (employee contribution deducted from the payslip). The system is governed by Articles L.3262-1 and following of the French Labour Code, as well as the specifications from BOSS regarding social security contributions.

Legal Nature: Benefit or Element of Remuneration?

The employer’s contribution to restaurant vouchers is not strictly considered a salary element. It represents a benefit granted by the employer that, provided the legal conditions are respected, is exempt from social security contributions, CSG (Contribution Sociale Généralisée), and CRDS (Contribution au Remboursement de la Dette Sociale). However, if the exemption conditions are not met, the excess employer portion is included in the base for contributions and social charges.

Exemption Conditions for Employer Participation in 2025

The Dual Ceiling to Be Respected

For the employer’s contribution towards restaurant 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 contribution must represent between 50% and 60% of the nominal value of the restaurant voucher.
• Condition 2 — Absolute Value Ceiling: The employer contribution must not exceed €7.26 per voucher in 2025.

These two conditions are cumulative. Failure to comply with either one results in the excess portion being reintegrated into the contribution base.

Optimal Nominal Value: How to Determine It?

The optimal nominal value of the restaurant voucher depends on the participation rate chosen by the employer:

• If contribution at 50%: Maximum nominal value = €7.26 / 0.50 = €14.52
• If contribution at 60%: Maximum nominal value = €7.26 / 0.60 = €12.10

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

Consequences of Exceeding the Thresholds

When the employer contribution exceeds the ceiling 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)
• CSG (9.20%) and CRDS (0.50%) calculated on 98.25% of the benefit
• Unemployment insurance, complementary retirement, etc.

Example: A voucher worth €15 with 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 the Attribution of Restaurant Vouchers

Basic Rule: One Voucher per Actual Day of Work

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

Excluded Days

No rights to a restaurant voucher include:

• Days of absence (sick leave, paid vacation, RTT, 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 restaurant vouchers for each actual workday that includes a lunch break, just like a full-time employee. However, if the employee works fewer than 5 days per week, the number of vouchers is prorated accordingly. An employee working 3 days a week will receive 3 vouchers per week, not 5.

Example: A part-time employee working at 80% from Monday to Thursday receives 4 restaurant vouchers per week worked, which is approximately 17 vouchers per month (4 × 4.33 weeks).

Restaurant Vouchers and Remote Work

The Principle: A Maintained Right

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

Practical Conditions

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

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

Dematerialization of Restaurant Vouchers

Restaurant Voucher Card: The Standard in 2025

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

Daily Usage Ceiling

The usage ceiling is set at €25 per day in 2025. This ceiling pertains to usage and not to attribution. Vouchers can be used in restaurants and similar businesses (supermarkets for food products, meal delivery applications where applicable).

Benefits for Payroll Management

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

Processing Restaurant Vouchers in Payroll

Payslip Items

The payslip must show:

• Number of vouchers allocated in the month (corresponding to the number of eligible workdays)
• Unit nominal value of the voucher
• Employee contribution withheld (deducted from net payable)
• Employer portion (which does not necessarily appear on the payslip unless internal practice dictates)

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

Complete Processing Example

Let’s consider an employee who worked 22 days in the month, with restaurant vouchers of a nominal value of €11 and an employer contribution of 60%:

• Number of vouchers: 22
• Nominal value: €11.00
• Employer contribution: €11 × 60% = €6.60 per voucher
• Employee portion: €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 Net and Social Net

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

Tax Regime for Restaurant Vouchers

Exemption from Income Tax

The employer contribution towards restaurant 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 this amount, the excess portion is taxable.

For the Company

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

URSSAF Checks and Points of Attention

Points Verified During an Audit

During a URSSAF audit, auditors examine in particular:

• Compliance with the ceiling of €7.26 and the participation rate (50-60%)
• The consistency between the number of vouchers allocated and the number of days worked
• The absence of cumulation with other meal allowances
• The correct treatment of absences (removal of vouchers for non-working days)
• Justification for the allocation to remote workers

Risks in the Event of an Adjustment

In the event of non-compliance with the exemption conditions, URSSAF will re-integrate the entire employer contribution (and not just the excess portion) into the contributions base for the audited period (generally 3 years). Late penalties apply.

Practical Cases and Specific Situations

Employee on Business Travel

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

Temporary Workers and Fixed-Term Contracts

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

Interns

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

Corporate Officers

Corporate officers considered employees (minority managers of limited liability companies, presidents of simplified joint stock companies) can benefit from restaurant vouchers. Non-salaried corporate officers (majority managers, sole proprietors) are generally not eligible unless specific collective provisions apply.

Recent Developments and Perspectives

Expansion of Businesses Accepting Restaurant Vouchers

Since 2022, restaurant vouchers can be used for any food product, including non-directly consumable items (pasta, rice, canned goods, etc.). This measure, initially temporary, has been made permanent. In 2025, the scope of use remains broad, facilitating employees’ acceptance of the scheme.

Towards European Harmonization?

Several European countries have similar systems (meal vouchers in Belgium, buoni pasto in Italy). Ongoing discussions at the European level aim to harmonize the regimes, without any concrete outcome at this stage.

FAQ: Restaurant Vouchers in Payroll

Is an employer required to offer restaurant vouchers?

No, the allocation of restaurant vouchers is optional and not a legal obligation. However, if the employer decides to provide them, the principle of equal treatment among employees in comparable situations must be respected.

Can restaurant vouchers be allocated during paid vacations?

No. Restaurant vouchers are only allocated for days of actual work. Days of paid vacation, RTT, sick leave, or any other absence do not entitled the recipient to a voucher.

How to handle a change in nominal value mid-month?

In the event of a change in nominal value during the month, it is necessary to prorate: vouchers allocated before the change date retain the old value, while those allocated afterwards follow the new value. In practice, the change is generally effective on the 1st of the following month to simplify management.

Are unused restaurant vouchers forfeited?

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

What is the impact of restaurant vouchers on withholding tax?

The exempt employer portion is not included in the basis for withholding tax (PAS). Only the excess portion, added to the taxable net, is subject to PAS. The employee contribution, on the other hand, has no impact on the taxable net since it is deducted from the net payable.