How to Manage Restaurant Vouchers in Payroll in 2026: A Comprehensive Guide

Restaurant vouchers are one of the most widespread social benefits in France. Provided by employers to employees to enable them to pay for their meals, they enjoy an attractive social and fiscal regime — provided that the rules governing their allocation and valuation are strictly adhered to. In 2026, the exemption thresholds have been updated, and practices related to telecommuting and digitalization continue to evolve.

This comprehensive guide is addressed to payroll managers, HR directors, and HR managers wishing to master the entire system: conditions of exemption, optimal face value, calculation of employer contributions, eligible days, situations regarding teleworking and part-time work, digitalization, 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 voucher provided by the employer to the employee to allow them to pay all or part of the price of a meal. It is co-funded by the employer (employer contribution) and the employee (employee share deducted from the payslip). The system is governed by Articles L.3262-1 and subsequent articles of the French Labour Code, as well as clarifications from BOSS regarding social contributions.

Legal Nature: Benefit or Element of Remuneration?

The employer’s contribution to restaurant vouchers is not considered strictly as salary. It constitutes a benefit granted by the employer which, provided that legal conditions are respected, is exempt from social security contributions, CSG (general social contribution), and CRDS (social debt repayment contribution). Conversely, if the conditions for exemption are not met, any excess employer contribution is reintegrated into the base for social contributions and taxes.

Conditions for Exemption of Employer Contribution in 2026

The Double Ceiling to be Respected

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

Condition #1 — Participation Rate: The employer’s contribution must represent between 50% and 60% of the face value of the restaurant voucher.
Condition #2 — Absolute Value Ceiling: The employer’s contribution must not exceed €7.32 per voucher (value as of January 1, 2026).

These two conditions are cumulative. Failure to comply with either condition results in the reintegration of the excess amount into the base for contributions.

Optimal Face Value: How to Determine It?

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

If the participation is 50%: Maximum face value = 7.32 € / 0.50 = 14.64 €
If the participation is 60%: Maximum face value = 7.32 € / 0.60 = 12.20 €

Concrete Example: Company X chooses a 55% employer contribution. The maximum face value to remain exempt is: 7.32 € / 0.55 = 13.31 €. If the face value is set at 13 €, the employer contribution is 13 × 0.55 = 7.15 €, below the ceiling of 7.32 €: the exemption is total.

Consequences of Exceeding the Thresholds

When the employer’s contribution exceeds the ceiling of 7.32 € or the rate of 60%, the excess amount constitutes a benefit in kind subject to:

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

Example: A voucher worth 15 € with employer participation at 60% = 9 €. The exempt portion is 7.32 €, and the excess portion (9 – 7.32 = 1.68 €) is subject to contributions.

Eligible Days for the Allocation of Restaurant Vouchers

Basic Rule: One Voucher per Effective Working Day

BOSS specifies that only one restaurant voucher can be allocated per effective working day, provided that the meal is included within the daily working hours (i.e., that the workday includes a lunch break). An employee who only works in the morning or the afternoon, without a meal break during the day, cannot claim a restaurant voucher for that day.

Excluded Days

The following do not entitle to a restaurant voucher:

Absence days (sickness, paid leave, 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 Case

A part-time employee is entitled to restaurant vouchers for each effective working day that includes 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 prorated accordingly. An employee working 3 days a week will receive 3 vouchers per week, not 5.

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

Restaurant Vouchers and Teleworking

Principle: Maintained Right

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

Practical Conditions

The allocation of restaurant vouchers to teleworkers 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 teleworking employee cannot combine a restaurant voucher with a meal allowance or a flat-rate telework allowance covering meal expenses.

Digitalization of Restaurant Vouchers

Restaurant Voucher Card: The Standard in 2026

Digitalization of restaurant vouchers (chip card) is now largely predominant. Historical issuers (Edenred, Sodexo, Up, Natixis) all offer rechargeable cards. The social regime is identical to paper vouchers.

Daily Usage Ceiling

The usage ceiling is set at €25 per day in 2026. This ceiling relates to usage, not allocation. Vouchers can be used in restaurants and similar businesses (supermarkets for food products, meal delivery applications where applicable).

Advantages for Payroll Management

Digitalization greatly simplifies management: automatic monthly reloading on the card, real-time tracking of rights, elimination of physical orders and stock management of vouchers. It also facilitates proration in cases of part-time work or absences.

Treatment of Restaurant Vouchers in Payroll

Payslip Lines

The payslip must reflect:

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 the net payable)
Employer share (which may not necessarily appear on the payslip unless it is an internal practice)

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

Complete Treatment Example

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

Number of vouchers: 22
Face value: 11.00 €
Employer participation: 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 verification: 6.60 € < 7.32 € and 60% ≤ 60% → total exemption

The employer’s exempt 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 of Restaurant Vouchers

Exemption from Income Tax

The employer’s contribution to restaurant vouchers is exempt from income tax within the same limit as the exemption for social contributions, namely €7.32 per voucher (as of January 1, 2026). Beyond this limit, 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 payroll tax (for liable employers) within the limit of the exemption.

URSSAF Controls and Points of Vigilance

Points Verified During a Control

During a URSSAF inspection, inspectors particularly examine:

Compliance with the ceiling of €7.32 and the participation rate (50-60%)
Consistency between the number of vouchers allocated and the number of days worked
Non-cumulativeness with other meal allowances
Correct treatment of absences (withdrawal of vouchers for non-working days)
Justification of allocation to teleworkers

Risks in Case of Adjustment

In case of non-compliance with the exemption conditions, URSSAF reintegrates the entire employer contribution (and not just the excess portion) into the base for contributions, for the controlled period (generally 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 flat-rate allowance) cannot receive a restaurant voucher for the same days. Cumulativeness 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 that the user company or employer allocates them to its personnel. The principle of equal treatment applies.

Interns

Interns are eligible for restaurant 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.

Company Representatives

Directors treated as employees (minority manager of an LLC, president of a SAS) may benefit from restaurant vouchers. Non-salaried directors (majority manager, sole proprietor) are generally not eligible unless specific contractual provisions exist.

Recent Developments and Prospects

Expansion of Businesses Accepting Restaurant Vouchers

Since 2022, restaurant 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 2026, the scope of use remains broad, facilitating employee adoption of the system.

Towards European Harmonization?

Several European countries have similar systems (meal vouchers in Belgium, buoni pasto in Italy). 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 an option and not a legal obligation. However, if an employer decides to provide them, they must respect the principle of equal treatment among employees in comparable situations.

Can restaurant vouchers be allocated during paid leave?

No. Restaurant vouchers are only allocated for effective working days. Days of paid leave, RTT, sickness, or any other absence do not grant entitlement to a voucher.

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

In the event of a change in face value during the month, it should be prorated: vouchers allocated before the change date retain 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 restaurant vouchers lost?

Restaurant vouchers issued within a calendar year are usable until January 31 of the following year (for paper vouchers) or until the programmed expiration date 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 does not enter the base for withholding tax (PAS). Only any excess portion, added to the taxable net, is subject to PAS. The employee withholding, on the other hand, has no impact on the taxable net as it is deducted from the net payable.