As inprevious years, the employer's contribution to the financing of 2023 meal vouchers is exempt from social security contributions under certain conditions. The Urssaf website indicates that for the year 2023, the exemption limit is set at €6.54 and that the value of the meal voucher entitling to the maximum exemption is between €10.83 and €13.
URSSAF allows the employer's contribution to the acquisition of meal vouchers to be exempt from social security contributions on two conditions:
If either of these two limits is exceeded, only the excess part is reintegrated into the basis for contributions (except in cases of bad faith or repeated acts). When the social and economic committee participates in the financing of meal vouchers, the two participations (employer and committee) must be combined to assess these exemption limits.
Example
In 2023, you choose a market value of 8.50 euros. To be exempt from social security contributions, the part of the voucher paid by the company must be :
- 8.50 x 50% = 4.25 euros;
- 8.50 x 60% = 5.10 euros.
You choose a market value of 13 euros. To be exempt from social security contributions, the part of the voucher paid by the company must be :
- at least 13 euros x 50% = 6.50 euros ;
- 13 x 60% = 7.80 euros. However, as this amount is higher than the limit of 6.50 euros for the year 2023, the employer's contribution must be capped at 6.50 euros to be exempt.
URSSAF specifies that the value of the meal voucher entitling the holder to the maximum exemption is between 10.83 euros (60% employer contribution) and 13 euros (50% employer contribution).