Introduction: Restaurant Vouchers, an Unmissable Social Benefit

Restaurant vouchers are one of the most widespread social benefits in France. Provided by the employer to employees to help them pay for their meals, they benefit from an attractive social and tax regime—provided that the rules governing their allocation and valuation are strictly adhered to. In 2025, exemption thresholds have been updated, and practices related to teleworking or dematerialization continue to evolve.

This comprehensive guide is aimed at payroll managers, HR directors, and HR managers looking to master the entire framework: exemption conditions, optimal face value, calculation of employer participation, eligible days, telework and part-time cases, dematerialization, and treatment in payroll. All references are based on the Official Bulletin of the 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 ticket provided by the employer to the employee to allow them to pay all or part of the price of a meal. It is co-financed by the employer (employer participation) and the employee (employee share deducted from the payslip). The system is governed by Articles L.3262-1 and following of the French Labour Code, as well as clarifications from the BOSS regarding social contributions.

Legal Nature: A Benefit or a Component of Compensation?

Employer participation in restaurant vouchers is not considered a salary component in the strict sense. It constitutes a benefit granted by the employer which, subject to compliance with legal conditions, is exempt from social security contributions, CSG (Contribution Sociale Généralisée), and CRDS (Contribution au Remboursement de la Dette Sociale). Conversely, if the exemption conditions are not met, the excess employer share is reintegrated into the base for contributions and social contributions.

Conditions for Exemption of Employer Participation in 2025

The Double Ceiling to Respect

For the employer’s participation in financing 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 No. 1 — Participation Rate: The employer’s contribution must represent between 50% and 60% of the face value of the restaurant voucher.
• Condition No. 2 — Absolute Value Ceiling: The employer’s participation must not exceed €7.26 per voucher in 2025.

Both conditions must be met. Failure to comply with one or the other results in the excess portion being integrated 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 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 rate 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’s participation 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’s participation 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 shares)
• CSG (9.20%) and CRDS (0.50%) calculated on 98.25% of the benefit
• Unemployment contributions, supplementary retirement, etc.

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

Eligible Days for the Provision of Restaurant Vouchers

Basic Rule: One Voucher Per Day of Effective Work

The BOSS specifies that only one restaurant voucher can be allocated per day of effective work, provided that the meal is included in 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, cannot claim a restaurant voucher for that day.

Non-Eligible Days

No restaurant voucher is provided for:

• 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 is already receiving reimbursement for meal expenses (expense report, meal allowance)

Part-Time Cases

A part-time employee is entitled to restaurant vouchers for each effective workday that includes a lunch break, just like a full-time employee. However, if the employee works less than five days a week, the number of vouchers is prorated accordingly. An employee working three days a week will receive three vouchers per week, not five.

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

Restaurant Vouchers and Telework

The Principle: A Right Maintained

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

Practical Conditions

The allocation of restaurant vouchers to teleworkers is tolerated if an enterprise agreement, charter, or unilateral decision by the employer explicitly provides for it. In the absence of specific provisions, the employer can still allocate them, but it is recommended to formalize this practice to secure the social regime.

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

Dematerialization of Restaurant Vouchers

Restaurant Voucher Card: The Standard in 2025

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

Advantages for Payroll Managers

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

Treatment of Restaurant Vouchers in Payroll

Payslip Lines

The payslip must indicate:

• Number of vouchers allocated in the month (corresponding to the number of eligible working days)
• Unit face value of the voucher
• Employee share retained (deducted from the net amount to be paid)
• Employer share (which may not necessarily appear on the payslip unless internal practice dictates)

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

Complete Treatment Example

Let’s take the case of an employee who worked 22 days in the month, with restaurant vouchers with 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 deduction: 22 × €4.40 = €96.80
• Monthly employer cost: 22 × €6.60 = €145.20
• Exemption verification: €6.60 < €7.26 and 60% ≤ 60% → total exemption

Impact on Taxable Net and Social Net

The exempt portion of employer participation in restaurant vouchers is not included in the taxable net nor in the social net. However, any potential excess fraction is added to the taxable net and subject to personal income tax for the employee.

Tax Regime of Restaurant Vouchers

Income Tax Exemption

The employer’s participation in restaurant vouchers is exempt from income tax within the same limit as the exemption from social contributions, which is €7.26 per voucher in 2025. Beyond this, the excess portion is taxable.

For the Company

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

URSSAF Controls and Points of Vigilance

Points Checked During an Audit

During a URSSAF audit, auditors primarily check:

• Compliance with the ceiling 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 (withdrawal of vouchers for non-working days)
• Justification of allocation to teleworkers

Risks in Case of Reassessment

In case of non-compliance with exemption conditions, URSSAF reintegrates the entire employer participation (not just the excess portion) into the base for contributions during the audited period (usually three years). Late penalties apply.

Practical Cases and Specific Situations

Employee on Business Trip

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

Temporary and Fixed-Term Employees

Temporary and fixed-term employees are entitled to restaurant vouchers under the same conditions as permanent employees, as long as the using 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 receive them, in accordance with Article L.124-13 of the Education Code. The employer’s participation follows the same exemption rules.

Corporate Officers

Corporate officers classified as employees (minority manager of an SARL, president of a SAS) may benefit from restaurant vouchers. Non-employee managers (majority manager, sole proprietor) are generally not eligible unless there are specific collective agreements.

Recent Developments and Outlooks

Expansion of Stores Accepting Restaurant Vouchers

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

Towards European Harmonization?

Several European countries have similar arrangements (meal vouchers in Belgium, buoni pasto in Italy). Discussions at the European level aim to harmonize these schemes, but there has been no 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 a choice and not a legal obligation. However, if the employer decides to provide them, they must adhere to 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 workdays. Days off (paid leave, RTT, illness, or any other absence) do not entitle an employee to a voucher.

How to deal with a change in face value during the month?

In the case of a change in face value during the month, it should be prorated: vouchers issued before the change date retain the old value, and those issued 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 during 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 can sometimes be exchanged with the issuer under certain conditions.

What is the impact of restaurant vouchers on withholding tax?

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