Restaurant vouchers 2026: what changes

Update March 2026 - 2026 restaurant vouchers remain a social benefit very appreciated by employees, but their régime must be read carefully by employers. In 2026, two subjects are focusing attention: the exemption ceiling of the employer contribution and the extension until December 31, 2026 of the expanded use for the purchase of any food product. For the employer, the real issue is to award titles within a consistent, exempt and well-documented framework.

In summary: in 2026, the exemption ceiling is 7.26 euros per security, with an employer contribution between 50% and 60% of the face value. Expanded use in supermarkets is extended until December 31, 2026. Teleworking does not call into question the right to meal vouchers.

The employer exemption ceiling#

Since January 1, 2025, employer participation may be exempt from social security contributions up to 7.26 euros per meal voucher, provided that the employer's contribution represents between 50% and 60% of the face value of the voucher.

If the employer share exceeds 60%, the excess portion is reinstated in the social contribution base. If it is less than 50%, the title loses its character as an exempt social benefit.

Expanded use extended until the end of 2026#

The law published in January 2025 confirmed the extension until December 31, 2026 of the possibility of using meal vouchers for the purchase of any food product, directly consumable or not.

To complete, link this subject to our guide on the implémentation of restaurant vouchers, to our article on 2026 HR and payroll obligations and to our model of restaurant voucher clause in the employment contract.

Reading "employer cost"#

To secure the exemption, five parameters must be verified:

• the employer's share: it must remain in the 50-60% range;
• the face value of the title: it determines the total cost and the remainder payable by the employee;
• the beneficiary population: all employees meeting the conditions must be treated equally;
• the number of titles awarded: it corresponds to the actual days worked;
• payroll treatment: the exempt employer share must not appear as an élément subject to contributions.

Let's take an example: a 12 euro security with an employer participation of 60% (7.20 euros). The employer cost is 7.20 euros per day worked, or approximately 144 euros per month for an employee present for 20 days. This sum is exempt because it respects the ceiling of 7.26 euros and the 50-60% rule.

The teleworking subject#

URSSAF considers that the teleworking employee takes his meal under the same conditions as an employee present in the company. Therefore, if the allocation conditions are met, the teleworker must receive their meal vouchers for the days they work from home. The important thing is to apply a consistent rule.

• Reason only with the ceiling without checking the 50% / 60% rule: a title of 15 euros with an employer share of 8 euros exceeds 60% and results in reinstatement;
• Awarding titles without a clear internal policy: the absence of a memo exposes the employer in the event of a URSSAF inspection;
• Treating comparable employees differently without justification;
• Forgetting that contractualization can make the system more rigid: including the exact amount in the employment contract makes any modification subject to the employee's agreement.

Hayot Expertise Advice: the real risk on restaurant vouchers is not the isolated amount. It is the combination of payroll settings, allocation rules, teleworking and internal documentation.

1. Check the eligibility of employees: the meal voucher is intended for employees who take their meal during working hours (article L3262-1 of the Labor Code);
2. Choose the issuer: Edenred, Swile, Up, Sodexo... Each issuer offers différent conditions (card, application, paper ticket);
3. Define the face value and the employer's share: in compliance with the exemption ceiling and the 50-60% range;
4. Write an internal memo or agreement: formalize the allocation rules, the number of titles and the teleworking conditions;
5. Configure payroll: the exempt employer share must be correctly declared in the DSN.

Paper ticket or card?#

In 2026, the majority of companies will opt for the card or the application, which is simpler to manage.

• if your face value has not been reviewed since 2024;
• if teleworking has become widespread and your internal regulations do not mention it;
• if you are unsure between restaurant vouchers, meal bonus or direct support;
• if your internal rating has not been updated for several years.

<details> <summary>What is the exemption ceiling for restaurant vouchers in 2026?</summary>

The employer contribution exemption ceiling has been set at 7.26 euros per security since January 1, 2025. The employer share must represent between 50% and 60% of the face value of the security. Beyond 60%, the excess portion is subject to social security contributions.

</details> <details> <summary>Are teleworkers entitled to restaurant vouchers?</summary>

Yes. The URSSAF considers that the teleworking employee takes his meal under the same conditions as an employee present in the company. He must therefore receive meal vouchers for each day of teleworking.

</details> <details> <summary>Until when can we use restaurant vouchers in supermarkets?</summary>

The expanded use of meal vouchers for the purchase of any food product is extended until December 31, 2026. After this date, the initial régime could come back into force, unless there is a further legislative extension.

</details> <details> <summary>How many restaurant vouchers to allocate per month?</summary>

The number of titles corresponds to the employee's actual worked days. An employee working 20 days in the month receives 20 titles. Paid days off and public holidays do not give rise to entitlement.

</details>

A well-framed system improves the purchasing power of employees without creating social friction or risk of URSSAF recovery.

Discover our social and payroll support

In 2026, restaurant vouchers remain an excellent social tool, provided that the exemption ceiling, the employer share, the attribution rule and the internal documentation are managed together. Employers who save time are those who treat the subject as an HR and payroll configuration, not as a simple additional expense.