Meal Vouchers (Titres-Restaurant) in French Payroll 2026: A Complete Employer Guide

Introduction: meal vouchers, an essential employee benefit

Meal vouchers (“titres-restaurant”, vouchers issued to employees to pay for their meals) are one of the most widespread employee benefits in France. Granted by the employer to enable employees to pay for their meals, they benefit from an attractive social security and tax regime — provided the rules governing their allocation and valuation are scrupulously observed. In 2026, the exemption thresholds have been updated, and practices relating to remote work and digitalisation continue to evolve.

This complete guide is intended for payroll managers, HR directors and HR administrators wishing to master the entire system: exemption conditions, optimal face value, calculation of the employer contribution, eligible days, remote work and part-time cases, digitalisation and payslip treatment. All references are based on the French Social Security Official Bulletin (BOSS, boss.gouv.fr).

What is a meal voucher and what is its legal framework?

Definition and legal basis

The meal voucher is a special payment instrument given by the employer to the employee to enable them to pay all or part of the price of a meal. It is co-financed by the employer (employer contribution) and the employee (employee share deducted on the payslip). The scheme is governed by Articles L.3262-1 et seq. of the French Labour Code, as well as by the BOSS guidance on social security contributions.

Legal nature: benefit or element of remuneration?

The employer’s contribution to meal vouchers is not an element of pay in the strict sense. It constitutes a benefit granted by the employer which, subject to compliance with the legal conditions, is exempt from social security contributions, CSG (general social contribution) and CRDS (contribution to the repayment of social debt). Conversely, if the exemption conditions are not met, the excess employer share is reintegrated into the base for social security contributions and levies.

Conditions for exemption of the employer contribution in 2026

The dual cap to comply with

For the employer’s contribution to the financing of meal 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 — Contribution rate: the employer contribution must represent between 50% and 60% of the face value of the meal voucher.
• Condition no. 2 — Cap in absolute value: the employer contribution must not exceed €7.32 per voucher (value as at 1 January 2026).

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

Optimal face value: how to determine it?

The optimal face value of the meal voucher depends on the contribution rate chosen by the employer:

• If contribution at 50%: maximum face value = €7.32 / 0.50 = €14.64
• If contribution at 60%: maximum face value = €7.32 / 0.60 = €12.20

Practical example: Company X chooses an employer contribution of 55%. 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 €7.32 cap: the exemption is total.

Consequences of exceeding the thresholds

Where the employer contribution exceeds the €7.32 cap or the 60% rate, the excess portion 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, supplementary pension, etc.

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

Days eligible for the allocation of meal vouchers

Basic rule: one voucher per day of actual work

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

Excluded days

The following do not give rise to entitlement to a meal voucher:

• Days of absence (sickness, paid leave, RTT [working-time reduction days], maternity leave, etc.)
• Non-worked public holidays
• Off-site training days when meals are covered by the training organisation
• Days on which the employee already benefits from a reimbursement of meal expenses (expense report, meal allowance)

The part-time case

A part-time employee is entitled to meal vouchers for each day of actual work that includes a lunch break, on the same basis as 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 per week will receive 3 vouchers per week, not 5.

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

Meal vouchers and remote work

The principle: a maintained entitlement

Since the clarifications provided by URSSAF (the French social security collection agency) and confirmed by the BOSS, remote-working employees benefit from meal vouchers under the same conditions as employees working on site, provided their working conditions are equivalent (working day including a lunch break).

Practical conditions

The allocation of meal vouchers to remote workers is accepted provided that a company agreement, a charter or a unilateral employer decision explicitly provides for it. In the absence of specific provisions, the employer may still allocate them, but it is recommended to formalise this practice in order to secure the social security regime.

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

Digitalisation of meal vouchers

Meal voucher card: the standard in 2026

The digitalisation of meal vouchers (smart card) is now by far the majority practice. The established issuers (Edenred, Sodexo, Up, Natixis) all offer rechargeable cards. The social security regime is identical to that of paper vouchers.

Daily usage cap

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

Advantages for the payroll manager

Digitalisation considerably simplifies management: automatic monthly recharging of the card, real-time tracking of entitlements, elimination of physical orders and voucher stock management. It also facilitates proration in the event of part-time work or absences.

Payroll treatment of meal vouchers

Payslip lines

The payslip must show:

• Number of vouchers allocated during the month (corresponding to the number of eligible worked days)
• Unit face value of the voucher
• Employee share withheld (deducted from net pay)
• Employer share (which does not necessarily appear on the payslip except by internal practice)

The employee deduction is applied at the bottom of the payslip, after the taxable net, since it does not constitute a social security contribution.

Example of complete treatment

Consider the case of an employee who worked 22 days in the month, with meal vouchers of a face value of €11 and an employer contribution of 60%:

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

Impact on taxable net and social net

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

Tax regime of meal vouchers

Income tax exemption

The employer’s contribution to meal vouchers is exempt from income tax within the same limit as the social security contribution exemption, i.e. €7.32 per voucher (as at 1 January 2026). Beyond that, 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 payroll tax (“taxe sur les salaires”, for liable employers) within the exemption limit.

URSSAF audits and points of vigilance

Points checked during an audit

During a URSSAF audit, the inspectors examine in particular:

• Compliance with the €7.32 cap and the contribution rate (50–60%)
• Consistency between the number of vouchers allocated and the number of days worked
• The absence of combination with other meal allowances
• The correct treatment of absences (removal of vouchers for non-worked days)
• The justification for allocation to remote workers

Risks in the event of a reassessment

In the event of non-compliance with the exemption conditions, URSSAF reintegrates the entire employer contribution (and not only the excess portion) into the contribution base, over the audited period (generally 3 years). Late-payment surcharges apply.

Practical cases and specific situations

Employee on a 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 meal voucher for the same days. Combining the two is prohibited.

Temporary agency workers and fixed-term contracts

Temporary agency workers and employees on fixed-term contracts (CDD) are entitled to meal vouchers under the same conditions as employees on permanent contracts (CDI), provided the user company or the employer allocates them to its staff. The principle of equal treatment applies.

Interns

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

Corporate officers

Directors treated as employees (minority SARL manager, SAS president) may benefit from meal vouchers. Non-employee directors (majority manager, sole trader) are in principle not eligible, save for specific collective-agreement provisions.

Recent developments and outlook

Broadening of the outlets accepting meal vouchers

Since 2022, meal vouchers can be used for any food product, including products not directly consumable (pasta, rice, canned goods, etc.). This measure, initially temporary, has been made permanent. In 2026, the scope of use remains broad, facilitating employee take-up of the scheme.

Towards European harmonisation?

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

FAQ: meal vouchers in payroll

Is an employer required to offer meal vouchers?

No, the allocation of meal vouchers is an option and not a legal obligation. However, if the employer decides to allocate them, it must comply with the principle of equal treatment between employees in a comparable situation.

Can meal vouchers be allocated during paid leave?

No. Meal vouchers are only allocated for days of actual work. Days of paid leave, RTT, sickness or any other absence do not give rise to entitlement to a voucher.

How should a change in face value during the month be handled?

In the event of a change in face value during the month, proration should be applied: vouchers allocated before the change date retain the old value, 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 meal vouchers lost?

Meal vouchers issued during a calendar year can be used until 31 January of the following year (for paper vouchers) or until the deadline programmed on the card. Expired unused vouchers may be exchanged with the issuer under certain conditions.

What is the impact of meal vouchers on withholding tax at source?

The exempt employer share does not enter the base for withholding tax at source (PAS). Only any excess portion, added to the taxable net, is subject to the PAS. The employee deduction, for its part, has no impact on the taxable net since it is deducted from net pay.