Restaurant vouchers 2026: what changes

Update March 2026 - 2026 restaurant vouchers remain a very appreciated social benefit, but their regime must be read carefully. 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, directly consumable or not. For the employer, the real issue is not only to award titles, but to award them within a consistent, exempt and well-documented framework.

The employer exemption ceiling

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

Use of titles until the end of 2026

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

To complete, link this topic to our guide on setting up restaurant tickets, our article on HR and payroll obligations 2026 and our model of restaurant ticket clause in the employment contract.

Reading "employer cost"

To secure the exemption, you must check:

• ▸the employer's share;
• ▸the face value of the security;
• ▸the beneficiary population;
• ▸the number of titles awarded;
• ▸payroll processing.

The teleworking subject

Teleworking does not automatically eliminate the right to meal vouchers if the conditions for granting them are met within the company. The important thing is to apply a consistent rule.

• ▸reason only with the ceiling without checking the 50%/60% rule;
• ▸award titles without a clear internal policy;
• ▸treat comparable employees differently without justification;
• ▸forget that contractualization can make the system more rigid.

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.

• ▸if your face value has not been reviewed since 2024;
• ▸if teleworking has become widespread;
• ▸if you are hesitating between restaurant vouchers, meal bonus or other advantage;
• ▸if your internal regulations are no longer up to date.

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

📞 Do you want to review your 2026 restaurant ticket system? Our firm can audit your policy, your amounts and your payroll settings. Make an appointment with an expert

(Official sources: Entreprendre.Service-Public - exemption ceiling, Service-Public - expanded use until the end of 2026, Labor Code articles L3262-1 and R3262-10)