Meal voucher
Employer co-funded meal payment title: employer share exempt up to €7.32 per voucher in 2026, spending capped at €25 per day.
Definition
A meal voucher (titre-restaurant) is a payment title co-funded by the employer, nowadays most often a card or a mobile app, that lets employees pay for meals and food purchases in France. The employer’s contribution is exempt from social security contributions up to €7.32 per voucher in 2026, provided it represents between 50% and 60% of the voucher’s face value.
In detail
The scheme rests on two distinct ceilings that must not be confused:
- The employer-share exemption ceiling: €7.32 per voucher since 1 January 2026 (up from €7.26 in 2025), revalued each year. The exemption requires an employer contribution between 50% and 60% of the voucher’s value. Maximum exemption therefore corresponds to a face value between €12.20 (60% contribution) and €14.64 (50% contribution). Beyond €7.32, the excess is reintegrated into the social contribution base.
- The daily spending cap: employees can spend at most €25 per day in meal vouchers, in one or several payments, with no carry-over from one day to the next.
Use is limited to working days (unless the employer grants a derogation for employees working on Sundays or public holidays) and, in principle, to the département of the workplace and adjacent ones. Vouchers are valid for the calendar year of issue plus January and February of the following year. As a temporary derogation, they can be used for any food product until 31 December 2026.
Worked example
A company issues vouchers with a face value of €12.20 and a 60% employer contribution, i.e. €7.32 per voucher: the employer share is fully exempt and the employee funds €4.88. Over a 20-working-day month, the exempt employer contribution reaches €146.40 per employee.
Frequently asked questions
What happens if the employer share exceeds €7.32?
The fraction of the employer contribution exceeding €7.32 per voucher (2026 ceiling) is reintegrated into the social contribution base. The exemption is also lost if the employer contribution falls outside the 50% to 60% band of the voucher's value.
How much can be spent per day with meal vouchers?
The spending cap is €25 per calendar day, in one or several payments. Unused amounts do not carry over: after three days without use, the fourth day's limit is still €25.
Related terms
- Mobility pass, the mobility-dedicated payment title, cousin of the meal voucher
- Sustainable mobility package, another employee benefit with an exemption ceiling
- Expense report, how meal costs are handled outside meal vouchers
