Understanding restoration systems

Luncheon vouchers are an optional benefit enabling employers to help their employees finance their meals, whether in restaurants, bakeries or food shops.

‍

If the employer provides meal vouchers to its employees, it must do so on an equal basis (for all employees in the company) and cover 50-60% of their value.

‍

The employer is free to set the value of the voucher, but to qualify for exemption from social security charges, the employer's contribution must not exceed €7.26 per voucher (for 2025 vouchers), which corresponds to a face value of between €12.10 (60% reimbursement) and €14.52 (50% reimbursement).

Luncheon vouchers offer a real gain in purchasing power for employees. They also have the advantage of offering great flexibility: employees (including those working from home) can choose to have lunch in a restaurant, take a meal home and eat it at work, or prepare their own meal by financing the purchase of basic food products (the extended use of meal vouchers for any food product, whether directly consumable or not, is maintained until 2027).

‍

From the employer's point of view, meal vouchers are a simple, cost-effective solution for boosting the company's appeal and retaining its talent.

The meal allowance (also known as the "prime de panier" or "prime repas" allowance) is an optional allowance designed to compensate for catering expenses incurred by employees who are obliged to take their meals at work, or by employees on business trips who are unable to return to their home or usual place of work for the meal. 

‍

Meal allowances may take the form of reimbursement of expenses actually incurred by the employee (based on receipts), or a lump-sum payment. In the latter case, the employer benefits from an exemption from social security contributions, without having to justify that the allowance has been used in accordance with its purpose, as long as the allowance paid does not exceed the exemption ceiling in force.

Lump-sum allowance exemption limits (in 2025) :

• 7.40/meal for employees obliged to take their meals at work (shift work, continuous work, staggered working hours and night work).
• 10.30/meal for employees on business trips who are unable to return to their home or usual place of work for the meal, but who are not obliged to take the meal in a restaurant.
• 21.10/meal for employees on business trips obliged to eat in restaurants (due to circumstances or professional practices)

‍

The meal allowance enables employees to have their meals fully paid for by their employer. It is therefore highly appreciated by employees who meet the criteria for entitlement. Meal allowances are frequently provided for in collective agreements, making them compulsory for companies in the sector concerned.

The company restaurant is a place where employees can eat during their lunch break.

The law does not oblige the employer to set up such a restaurant. However, it can decide to set one up, just as the CSE can also take the initiative.

‍

The company can either manage the restaurant itself (or co-manage it with the CSE), equipping itself with the necessary staff and facilities, or entrust it to a specialized catering company acting as an external service provider.

Meals at a company restaurant or canteen that the employer manages or subsidizes in return for a contribution from the employee, constitute a benefit in kind when the employee's financial contribution is less than 50% of the lump-sum assessment of the benefit in kind for food, i.e. less than €2.72 in 2025. In other words, if the employee contributes more than €2.72 per meal, the benefit in kind can be disregarded and will not be subject to contributions.

‍

For the employer, the company restaurant is a tool for well-being and team cohesion. But it's also a costly proposition: between the initial investment in fitting out the premises and the running costs, the bill can quickly mount up. For employees, the company restaurant is an opportunity to enjoy balanced meals at lower prices, with the company covering a significant part of the expense.