Meal Voucher: Value, Exemption, and Amount to Credit

💸 How to benefit from the exemption from social security contributions and what amount to credit?

• The employee's contribution must be between 40% and 50% of the voucher's value.

• The employer's contribution to the financing of meal vouchers must be between 50% and 60% of the voucher's value. If the 50% threshold is not met, the entire employer's contribution must be reintegrated into the contribution base. We invite you to read this article for more information.

💡From 1 January 2026, here are the exemption conditions to consider:

• The maximum exemption ceiling for the employer's contribution to the financing of meal vouchers is set at €7.32.

• The maximum exempt value of the meal voucher is between €12.20 (for a 60% employer contribution) and €14.64 (for a 50% employer contribution). Beyond this, the amount will be subject to taxes and contributions.

🧐 Is it possible to grant a meal voucher amount above the maximum limit?

✅ Yes, but if the exemption limit is exceeded, the employer must reintegrate the excess part (which exceeds the ceiling) into the contribution base. This means that the employer and the employee will pay social contributions and taxes on the surplus.

⚠️ In case of incorrect application of the social security contribution exemption measures on meal vouchers, the company may be subject to an URSSAF and/or tax adjustment.