French Labour Law

Managing Restaurant Vouchers in Payroll in 2025: Complete Guide for Employers

DAIRIA Law · 2026-06-04 · 10 min

Managing Restaurant Vouchers in Payroll in 2025: Complete Guide for Employers

Introduction: Restaurant Vouchers, an Essential Social Benefit

Restaurant vouchers are one of the most widespread social benefits in France. Provided by the employer to employees to enable them to pay for their meals, they enjoy an attractive social and tax regime – provided that the rules governing their allocation and valuation are scrupulously followed. 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 wishing to master the entire system: exemption conditions, optimal face value, calculation of the employer’s contribution, eligible days, the cases of remote work and part-time work, dematerialization, and processing in payslips. 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 enable the employee to pay for all or part of the price of a meal. It is co-financed by the employer (employer’s contribution) and the employee (employee’s share deducted from the payslip). The scheme is governed by Articles L.3262-1 and following of the French Labour Code, as well as the specifications from the BOSS regarding social contributions.

The employer’s contribution to restaurant vouchers is not considered a salary element in the strict sense. It constitutes a benefit granted by the employer which, provided that the legal conditions are met, is exempt from social security contributions, CSG (General Social Contribution), and CRDS (Contribution for the Repayment of Social Debt). However, if the exemption conditions are not met, the excess employer’s share is reintegrated into the base for social contributions.

Exemption Conditions for the Employer’s Contribution in 2025

The Double Ceiling to Be Observed

In order 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 Benefits in Kind and Professional Expenses):

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

Both conditions are cumulative. Failure to comply with either condition results in the reintegration of the excess amount into the base of 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 at 50%: maximum face value = 7.26 € / 0.50 = €14.52
  • If participation at 60%: maximum face value = 7.26 € / 0.60 = €12.10

Concrete Example: Company X chooses an employer’s 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’s 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’s contribution exceeds the ceiling of €7.26 or the rate of 60%, the excess amount constitutes a benefit in kind subject to:

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

Example: A voucher at €15 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 the Allocation of Restaurant Vouchers

Basic Rule: One Voucher per Day of Effective Work

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

Excluded Days

No restaurant voucher is granted for:

  • Days of absence (sickness, paid leave, RTT (reduction in working time), maternity leave, etc.)
  • Unpaid public holidays
  • Days of training outside the company when meals are covered by the training organisation
  • Days when the employee already receives reimbursement for meal expenses (expense report, meal allowance)

Case of Part-Time Work

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 5 days per week, the number of vouchers is prorated accordingly. An employee working 3 days a week will receive 3 vouchers per week, and not 5.

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

Restaurant Vouchers and Remote Work

The Principle: Right Maintained

Since clarifications issued by URSSAF and confirmed by the BOSS, employees working remotely are entitled to restaurant vouchers under the same conditions as employees working on-site, provided that their working conditions are equivalent (workday includes a lunch break).

Practical Conditions

The allocation of restaurant vouchers to remote employees is permitted as long as there is an explicit clause in a company agreement, charter, or unilateral decision by the employer. In the absence of specific provisions, the employer may still allocate them, but it is advisable to formalise this practice to secure the social regime.

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

Dematerialisation of Restaurant Vouchers

Restaurant Voucher Card: The Standard in 2025

The dematerialisation of restaurant vouchers (smart card) is now largely predominant. Historical issuers (Edenred, Sodexo, Up, Natixis) all offer rechargeable cards. The social regime is the same as for paper vouchers.

Daily Use Ceiling

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

Benefits for Payroll Managers

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

Processing Restaurant Vouchers in Payroll

Payslip Lines

The payslip must show:

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

The employee’s deduction is applied at the bottom of the payslip, after the taxable net, as it is not a social contribution.

Complete Processing Example

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

  • Number of vouchers: 22
  • Face value: €11.00
  • Employer’s participation: €11 × 60% = €6.60 per voucher
  • Employee’s 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 check: €6.60 < €7.26 and 60% ≤ 60% → total exemption

Impact on Taxable Net and Social Net

The exempt portion of the employer’s contribution for restaurant vouchers is not included in the taxable net or in the social net. Conversely, 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 from social contributions, i.e. €7.26 per voucher in 2025. Beyond this, the excess portion is taxable.

For the Company

The employer’s contribution is deductible from the taxable profit of the company. 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, the auditors examine, among other things:

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

Risks in Case of Adjustment

If the conditions for exemption are not met, URSSAF proceeds to reintegrate the entire employer’s contribution (not just the excess portion) into the base of contributions, for the audited 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. Cumulative use 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 employer grants them to its staff. The principle of equal treatment applies.

Interns

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

Corporate Officers

Corporate officers treated as employees (minority manager of an SARL, president of SAS) can benefit from restaurant vouchers. However, non-salaried executives (majority manager, sole proprietor) are generally not eligible unless specific collective provisions allow it.

Recent Developments and Perspectives

Expansion of Accepting Outlets for 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, initially temporary, has been made permanent. In 2025, the scope of use remains broad, facilitating employee uptake of the scheme.

Towards European Harmonisation?

Several European countries have similar schemes (meal vouchers in Belgium, buoni pasto in Italy). Discussions at the European level aim to harmonise regimes, although no concrete outcomes have yet materialised.

FAQ: Restaurant Vouchers in Payroll

Is an employer obliged to offer restaurant vouchers?

No, the allocation of restaurant vouchers is a faculty and not a legal obligation. However, if the employer chooses to allocate 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 days of effective work. Days of paid leave, RTT, illness, or any other absence do not entitle the employee 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 is necessary to prorate: vouchers allocated before the date of change retain the old value, while those allocated afterwards follow the new one. In practice, the change is usually effective 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 expiry 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 the withholding tax?

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

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