Meal Vouchers in France

What Are Meal Vouchers?

Meal vouchers are benefits that employers offer their employees to help cover the cost of meals. These vouchers can be provided either as paper coupons or electronically, through a card that works similarly to a bank card. In recent years, the trend has shifted towards electronic meal vouchers. Some of the best-known providers of these vouchers include Edenred, Groupe Up, Sodexo, and Bimpli.

Who Is Eligible for Meal Vouchers?

If a company offers meal vouchers, all employees are entitled to receive this benefit, regardless of their type of employment contract. This includes permanent and temporary employees, part-time workers, interns, and apprentices. However, there is no legal obligation for employers to provide meal vouchers. The decision rests with the employer, who may choose to provide meals in other ways, such as offering a lunch allowance or setting up an employee cafeteria.

What Are the Rules for Meal Vouchers?

Employers typically provide meal vouchers on a monthly basis, covering at least 50% of the voucher’s value. The employer’s contribution must range between 50% and 60% of the voucher’s face value. The voucher amount itself is usually determined by the employer and typically ranges from €7 to €13. There is no legally mandated amount for the voucher.

As of January 1, 2025, the exemption limit for the employer’s contribution to meal vouchers was raised to €7.26 per voucher (previously €7.18). Contributions within this limit are exempt from social security contributions. This increase aims to encourage employers to raise their contributions. Any employer contribution exceeding this limit will be subject to social security contributions.

The employee’s share of the meal voucher is deducted from their salary, typically appearing on the payslip. Employees are not entitled to meal vouchers during periods of illness or vacation, and adjustments for this are usually made in the following month.

How Can Meal Vouchers Be Used?

Meal vouchers can be spent at participating restaurants, cafés, and bakeries, or they can be used for grocery shopping in supermarkets.

In 2022, a regulation was introduced allowing meal vouchers to be used for all food items, whether ready-to-eat or not (such as pasta, rice, oil, flour, etc.). This exception was extended for another two years until the end of 2026 through Law No. 2025-56, published in the Official Journal on January 22, 2025. Therefore, meal vouchers can still be used for food products until 2026. However, alcoholic beverages, animal products, and non-food items are excluded from the allowed purchases.

There is a daily spending limit of €25 that cannot be exceeded. Additionally, meal vouchers can only be used on weekdays and are not accepted on Sundays and public holidays. Meal vouchers issued in a calendar year remain valid until February of the following year. After that, they expire. In practice, any remaining balance at the end of February can be carried over to the following year, without the current balance expiring. This ensures that the vouchers remain valid until February of the subsequent year.

What Does the Future Hold for Meal Vouchers?

Until 2026, Meal Vouchers will continue to be usable for grocery purchases at supermarkets. There is ongoing discussion about introducing a dual daily spending limit: one higher limit for use in participating restaurants and a lower one for grocery shopping.

Retailers are calling for a reduction in commissions on transactions involving meal vouchers. Additionally, there is consideration of extending the use of meal vouchers to Sundays and public holidays. Another development being considered is the digitalization of meal vouchers by 2026, aiming to simplify their handling and modernize their usage.