Meal vouchers: what is the exemption limit for employer contributions?
As in previous years, the employer's contribution to the financing of meal vouchers is exempt from social security contributions under certain conditions. The Urssaf website indicates that for the year 2025, the exemption limit is set at €7.26, and that the value of the meal voucher qualifying for the maximum exemption is between €12.10 and €14.52.
Restaurant vouchers: when can you benefit from an exemption?
URSSAF allows the employer's contribution to the acquisition of meal vouchers to be exempt from social security contributions on two conditions:
- that it is between 50 and 60% of the nominal value of the security (i.e. 40 to 50% remaining to be paid by the employee);
- 7.26 for 2025.
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 of meal voucher exemption
In 2025, you choose a market value of 8.50 euros. To be exempt from social security contributions, the portion of the voucher paid by the company must be :
- minimum of 8.50 euros x 50% = 4.25 euros ;
- maximum of 8.50 euros 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 :
- minimum of 13 euros x 50% = 6.50 euros ;
- maximum of 13 euros x 60% = 7.80 euros. However, as this amount exceeds the limit set at 7.26 euros for 2025, the excess portion (€0.54) will have to be added back to the contribution base.
URSSAF specifies that the value of a meal voucher qualifying for the maximum exemption is between 12.10 euros (60% employer's contribution) and 14.52 euros (50% employer's contribution).
