Restaurant Tickets 2026: New Rules and Digitalization

Updated March 2026 - The meal voucher remains the favorite social benefit of the French. In 2026, it will experience a profound change. Between the planned disappearance of paper format, the perpetuation of expanded use in supermarkets and the revaluation of exemption ceilings, employers must update their HR policies.

The year 2026 marks a legislative and practical turning point for the system.

1. The end of paper format on January 1, 2027

Although paper media will still be tolerated in 2026, the law is preparing for its total disappearance. Most issuers (Edenred, Sodexo/Pluxee, Swile) are now massively encouraging the switch to card or mobile payment. Companies that have not yet taken the plunge must anticipate it now.

2. Sustainability of expanded use (Law 2025)

Historically reserved for restaurant meals or "immediately consumable" products, restaurant vouchers can now, until December 31, 2026, be used to purchase any type of food product in supermarkets (pasta, rice, meat, eggs, etc.). This measure, initially temporary, has become a pillar of purchasing power.

3. The usage ceiling of €25

The daily usage limit remains set at €25. This amount is valid both in restaurants and in supermarkets.

For the restaurant voucher to be advantageous, it must respect limits for exemption from social security contributions and income tax.

Employer participation

It must be between 50% and 60% of the face value of the security.

• ▸Employer exemption ceiling 2026: The amount is reassessed each year on January 1st according to the price index. For 2026, it is around €7.30 (exact value to be verified according to the final decree of January).

Optimal face value

To benefit from the maximum exemption without social reintegration, the ideal value of the ticket in 2026 is between €12.15 and €14.60.

Hayot Expertise Advice: If you pay a contribution higher than the ceiling (eg: €8), only the excess (€0.70) will be subject to social security contributions. It is not prohibited, but it is less “fiscally efficient”.

The implementation is not automatic. It must respect a precise formalism.

1. Award criteria

The title is due for each day of actual work including a meal break.

• ▸An employee working from home has the same rights as an employee in the office.
• ▸An absent employee (illness, paid leave) does not receive a pass for this period.

2. Alternative to local catering

The meal voucher is an alternative to setting up a canteen or catering premises. If you have more than 50 employees, setting up premises is mandatory, but the restaurant voucher remains the preferred management method for its flexibility.

3. Dematerialized management

The card offers many advantages:

• ▸Payment to the nearest cent: No more forbidden change.
• ▸Security: Opposition possible in the event of loss.
• ▸Simplicity: Reload in one click via the customer area.

For business

It is a powerful recruitment lever. The cost for the company is fiscally optimized: the sums paid (under ceiling) are exempt from social charges and deductible from IS.

For the employee

This is a net gain in purchasing power. The employer portion is not subject to income tax. It is one of the rare “totally net” compensation supplements.

👉 Need help setting up your payroll with the new limits?

In 2026, the restaurant voucher will become an essential “food currency”. Its digitalization simplifies the lives of payroll managers and offers total freedom to employees. Anticipate the end of paper by 2027 by switching to a card solution today.

📞 Do you want to set up restaurant vouchers or change service provider? We help you choose the best solution and we integrate order flows into your social management. Request a quote from our Payroll & HR expert

(Official sources: Labor Code - Articles L. 3262-1 et seq., Law No. 2024-1234 on the extension of meal vouchers, URSSAF (French social contributions authority) - 2026 scales)