The provision of meal vouchers, which employees can spend with any participating retailer, is a common benefit provided in France, taking advantage of a generous tax concession.
To maintain exemption from income tax and social security contributions in respect of the benefit, the employer must provide between 50% and 60% of the cost of the voucher, with the employee providing the remainder. The employer's contribution is limited to a current maximum of EUR 7.18 in 2024 (EUR 6.50 in 2023), making the current maximum daily voucher value
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Web page updated on 17 Mar 2025 14:45