French Labour Law

Managing Restaurant Vouchers in Payroll in 2025: Complete Guide

DAIRIA Law · 2026-07-07 · 10 min

Managing Restaurant Vouchers in Payroll in 2025: Complete Guide

Introduction: Restaurant Vouchers, an Essential Employee Benefit

Restaurant vouchers are among the most widely used employee benefits in France. Provided by employers to enable employees to pay for their meals, these vouchers enjoy an attractive social security and tax regime — as long as the rules governing their allocation and valuation are strictly followed. In 2025, the exemption thresholds have been updated, and practices related to telework and dematerialization continue to evolve.

This comprehensive guide is intended for payroll managers, HR directors, and HR managers seeking to master the entire system: exemption conditions, optimal face value, calculation of employer contributions, eligible days, telework 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 restaurant voucher is a special payment title issued by the employer to the employee to allow for the payment of all or part of a meal price. It is co-financed by the employer (employer contribution) and the employee (employee contribution deducted from payroll). This system is governed by Articles L.3262-1 and following of the French Labour Code, as well as BOSS clarifications regarding social security contributions.

The employer’s contribution to restaurant vouchers is not considered salary in the strict sense. It represents an advantage granted by the employer which, provided legal conditions are met, is exempt from social security contributions, CSG, and CRDS. If the exemption conditions are not fulfilled, the excess employer contribution is reintegrated into the basis for social contributions.

Conditions for Exemption of the Employer Contribution in 2025

The Double Cap 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 met (BOSS, section on Fringe Benefits 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 Cap: The employer’s contribution must not exceed €7.26 per voucher in 2025.

Both conditions are cumulative. Non-compliance with either condition leads to the reintegration of the excess fraction into the contribution basis.

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 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 an employer contribution 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 €: the exemption is complete.

Consequences of Exceeding the Thresholds

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

Example: A €15 voucher 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 Issuing Restaurant Vouchers

Basic Rule: One Voucher Per Day Worked

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

Excluded Days

The following do not qualify for a restaurant voucher:

  • Days of absence (sickness, paid leave, RTT, maternity leave, etc.)
  • Unpaid public holidays
  • Days of training 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, on the same basis as 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% employee working Monday to Thursday receives 4 restaurant vouchers per working week, or approximately 17 vouchers per month (4 × 4.33 weeks).

Restaurant Vouchers and Telework

Principle: A Maintained Right

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

Practical Conditions

The allocation of restaurant vouchers to teleworkers is permitted provided there is an enterprise agreement, a charter, or a unilateral decision from the employer explicitly providing for this. In the absence of specific provisions, the employer may 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 allocation covering meal expenses.

Dematerialization of Restaurant Vouchers

Restaurant Voucher Card: The Standard in 2025

The dematerialization of restaurant vouchers (chip card) is now widely predominant. Historical issuers (Edenred, Sodexo, Up, Natixis) all offer rechargeable cards. The social regime is the same as that of paper vouchers.

Daily Usage Cap

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

Advantages for Payroll Managers

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

Treatment of Restaurant Vouchers in Payroll

Lines on the Payslip

The payslip must display:

  • Number of vouchers issued in the month (corresponding to the number of eligible working days)
  • Unit face value of the voucher
  • Employee portion retained (deducted from the net pay)
  • Employer portion (which does not necessarily appear on the payslip unless specified by internal practice)

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

Example of Complete Treatment

Let’s consider 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 portion: 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 € < 7.26 € and 60 % ≤ 60 % → total exemption

Impact on Taxable Net and Social Net

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

Tax Regime of Restaurant Vouchers

Income Tax Exemption

The employer’s contribution to restaurant vouchers is exempt from income tax up to the same limit as social security contribution exemption, namely €7.26 per voucher in 2025. Any excess fraction is taxable.

For the Company

The employer contribution 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 Verified During a Control

During a URSSAF control, inspectors examine:

  • Compliance with the cap of €7.26 and the participation rate (50-60%)
  • Consistency between the number of vouchers issued and the number of days worked
  • Non-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 Adjustment

In case of non-compliance with exemption conditions, URSSAF will reintegrate the entirety of the employer contribution (and not just the excess fraction) into the basis for contributions, over the audited period (generally 3 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-rate allowance) cannot receive a restaurant voucher for the same days. The combination is prohibited.

Temporary and Fixed-Term Employees

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

Interns

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

Company Officers

Employee-like executives (minority managing director of a SARL, president of a SAS) can benefit from restaurant vouchers. Executives who are not employees (majority managing director, sole proprietor) are generally not eligible unless specific collective agreements provide otherwise.

Recent Developments and Perspectives

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 measure, originally temporary, has been made permanent. In 2025, the range of usage remains broad, facilitating employee acceptance 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 these regimes, with no concrete outcomes to date.

FAQs: Restaurant Vouchers in Payroll

Is an employer obligated to offer restaurant vouchers?

No, the allocation of restaurant vouchers is at the employer’s discretion and is not a legal obligation. However, if the employer decides to allocate them, they must respect the principle of equal treatment among employees in comparable situations.

Can restaurant vouchers be issued during paid leave?

No. Restaurant vouchers are only issued for actual working days. Days of paid leave, RTT, illness, or any other absence do not qualify for a voucher.

How do you handle a change in face value mid-month?

In case of a change in face value mid-month, it is necessary to prorate: the vouchers issued before the change date retain the old value, while those issued after follow the new one. In practice, the change usually takes effect on the 1st of the following month to simplify management.

Are unused restaurant vouchers lost?

Restaurant vouchers issued during a calendar year can be used 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 at the source?

The exempt employer portion is not included in the taxable base for withholding at the source (PAS). Only the possible excess fraction, added to the taxable net, is subject to PAS. The employee withholding, on the other hand, has no impact on the taxable net since it is deducted from the net pay.

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