Meal Vouchers (Titres-Restaurant) in French Payroll 2026: The Employer’s Complete Guide

Introduction: Meal Vouchers, an Essential Employee Benefit

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

This complete guide is aimed at payroll managers, HR directors and HR administrators wishing to master the entire scheme: exemption conditions, optimal face value, calculation of the employer’s contribution, eligible days, remote work and part-time cases, digitalisation and treatment on the payslip. All references are based on the Official Social Security Bulletin (Bulletin Officiel de la Sécurité Sociale — 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 means of payment 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 Article L.3262-1 et seq. of the French Labour Code, as well as by the clarifications provided by the BOSS regarding social security contributions.

Legal Nature: Benefit or Component of Remuneration?

The employer contribution to meal vouchers is not a salary component 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 for the repayment of the 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 Two Ceilings to Observe

For the employer’s contribution to the financing of meal vouchers to be exempt from social security contributions, two cumulative conditions must be satisfied (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 — Ceiling in absolute value: the employer contribution must not exceed €7.32 per voucher (value as of 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

Concrete 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 ceiling: the exemption is total.

Consequences of Exceeding the Thresholds

When the employer contribution exceeds the €7.32 ceiling 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 voucher of €15 with an employer contribution at 60% = €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 Effective Work

The BOSS specifies that only one meal voucher may be granted per day of effective 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, with no meal break in their day, cannot claim a meal voucher for that day.

Excluded Days

The following do not entitle an employee to a meal voucher:

Days of absence (sick leave, paid leave, RTT [reduction of working time days], maternity leave, etc.)
Public holidays not worked
Days of training outside the company when meals are covered by the training body
Days on which the employee already benefits from reimbursement of meal expenses (expense claim, meal allowance)

The Part-Time Case

A part-time employee is entitled to meal vouchers for each day of effective work including a lunch break, in the same way 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 Monday to Thursday receives 4 meal vouchers per week worked, i.e. approximately 17 vouchers per month (4 × 4.33 weeks).

Meal Vouchers and Remote Work

The Principle: A Maintained Right

Since the clarifications provided by the URSSAF (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 (a working day including a lunch break).

Practical Conditions

The allocation of meal vouchers to remote workers is permitted provided that a company agreement, a charter or a unilateral decision by the employer explicitly provides for it. In the absence of specific provisions, the employer may still grant them, but it is recommended to formalise this practice 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 Cards: The Standard in 2026

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

Daily Usage Ceiling

The usage ceiling is set at €25 per day in 2026. This ceiling concerns usage, not allocation. Vouchers may be used in restaurants and similar retailers (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 days worked)
Unit face value of the voucher
Employee share withheld (deducted from net pay)
Employer share (which does not necessarily appear on the payslip unless required by internal practice)

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

Example of Complete Treatment

Let us take 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

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

Tax Regime of Meal Vouchers

Income Tax Exemption

The employer contribution to meal vouchers is exempt from income tax within the same limit as the exemption from social security contributions, i.e. €7.32 per voucher (as of 1 January 2026). Beyond this, 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 employers liable for it) within the limit of the exemption.

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 ceiling and the contribution rate (50-60%)
The 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 days not worked)
The justification of allocation to remote workers

Risks in the Event of a Reassessment

In the event of non-compliance with the exemption conditions, the URSSAF reintegrates the entire employer contribution (and not just 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 claim or flat-rate allowance) cannot receive a meal voucher for the same days. Combining the two is prohibited.

Temporary Workers and Fixed-Term Contracts

Temporary workers and employees on fixed-term contracts (CDD) are entitled to meal vouchers under the same conditions as employees on permanent contracts (CDI), as soon as the user company or the employer grants 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

Executives treated as employees (minority manager of an SARL, president of an SAS) may benefit from meal vouchers. Non-salaried executives (majority manager, sole trader) are in principle not eligible unless specific collective agreement provisions apply.

Recent Developments and Outlook

Broadening of Retailers Accepting Meal Vouchers

Since 2022, meal vouchers can be used for any food product, including products that are 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 cheques in Belgium, buoni pasto in Italy). Discussions at the European level aim to harmonise these regimes, without any concrete outcome at this stage.

FAQ: Meal Vouchers in Payroll

Is an employer obliged to offer meal vouchers?

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

Can meal vouchers be granted during paid leave?

No. Meal vouchers are only granted for days of effective work. Days of paid leave, RTT, sick leave or any other absence do not entitle the employee 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 date of change 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 may be used until 31 January 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 meal vouchers on withholding tax at source?

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