Restaurant vouchers, also known as meal vouchers, are financial tools provided by employers to help cover meal costs for employees, particularly those without access to a cafeteria. They are available to all employees, including part-time and remote workers, but are non-transferable. While not mandatory for employers, those who offer them must contribute 50-60% of the voucher’s value. Usage is restricted to working days, and a shift towards digital formats is underway, with physical vouchers set to be phased out by 2026.
Understanding Restaurant Vouchers
Defining Restaurant Vouchers
Restaurant vouchers, also known as meal vouchers, are financial instruments designed to assist in covering the cost of meals for employees during their workdays. These vouchers serve as an excellent option for employees without access to a company cafeteria, enabling them to dine at restaurants or purchase meals from food stores. Offered by employers as part of employee benefits, these vouchers facilitate either full or partial meal expenses.
Varieties of Restaurant Vouchers
Several organizations provide different types of restaurant vouchers, including:
- Edenred Ticket Restaurant
- Up (formerly known as Lunch Voucher)
- Natixis with its digital card, Bimpli
- Sodexo with its Restaurant Pass
- Swile offering a fully virtual card
These providers are collectively part of the Central Payment Structure for Titles (CPT).
Important Note: Restaurant vouchers are non-convertible, meaning merchants cannot provide change if the total amount does not meet the voucher’s value.
Who Qualifies for Restaurant Vouchers?
Eligibility for All Employees
As a recognized social benefit, restaurant vouchers should be available to all employees, including full-time, part-time, temporary workers, and interns. However, certain employees may be excluded:
- Those absent due to illness, workplace accidents, or paid leave;
- Part-time employees whose shifts do not coincide with lunch breaks.
Note: Employees working remotely are equally entitled to receive restaurant vouchers.
Personalized Use of Restaurant Vouchers
Restaurant vouchers are personal and non-transferable, meaning only the designated employee can utilize them, and they cannot be sold or transferred.
Regulations and Responsibilities Surrounding Restaurant Vouchers
Voluntary Employer Provision
While restaurant vouchers are highly valued by employees, providing them is not a legal obligation for employers.
- Employers can opt to establish a cafeteria or offer a lunch allowance instead.
- Companies with 25 or more employees are required to provide a designated dining space with facilities for food storage and heating.
Employer Contribution Guidelines
When employers choose to offer restaurant vouchers, they must cover 50% to 60% of the voucher’s value, with employees responsible for the remaining 40% to 50%. For instance, for a voucher valued at 15 euros, the employer needs to contribute between 7.50 to 9 euros, while the employee contributes between 6 to 7.50 euros. Contributions made by employers toward restaurant vouchers are exempt from social contributions, adhering to annual limits.
Refusal of Restaurant Vouchers by Employees
Employees have the option to decline restaurant vouchers. To do so, they need to notify their employer in writing. However, it’s important to note that these vouchers represent a non-taxable benefit that can significantly lower meal costs.
Restaurant Voucher Limits for 2025
Determining Voucher Amounts
There is no standardized amount for restaurant vouchers, as each employer can set their preferred value. Nevertheless, these amounts are subject to legal stipulations enforced by the National Commission for Restaurant Vouchers (NCRV), including social contribution exemption thresholds and the maximum employer coverage of 60%. As of 2022, the average employer contribution was 8.25 euros.
Daily Spending Cap
The maximum amount allowed for a restaurant voucher is capped at 25 euros per day per individual, effective October 1, 2022. When paying with a paper voucher, merchants are prohibited from giving change.
Utilizing Restaurant Vouchers
Usage Restrictions
Restaurant vouchers can only be redeemed on working days and are not valid on Sundays or public holidays. Employees scheduled to work on Sundays must obtain explicit permission from their employer.
Modern Payment Methods
The traditional paper restaurant voucher is gradually being replaced by electronic formats. Today, restaurant vouchers can take the shape of a bank card or a mobile app, allowing for more convenient transactions.
Transition to Digital Vouchers
The shift to digital vouchers offers various benefits, including the ability to pay the exact meal amount, options to block lost or stolen vouchers, and the ability to exchange them before expiration. However, the switch to digital does not permit deviations from the legal framework, such as using vouchers on Sundays (unless exceptions apply).
Future of Restaurant Vouchers
By 2026, the use of physical restaurant vouchers will cease. Instead, contactless payments will be facilitated through cards or mobile devices.
Where Can Restaurant Vouchers Be Used?
Restaurants are the primary venues for utilizing restaurant vouchers. However, supermarkets, bakeries, caterers, and greengrocers may also accept these payments. Vouchers must be used for food that is either ready to eat or ingredients for meal preparation, such as prepared dishes, sandwiches, fruits, and vegetables.
Using Restaurant Vouchers for Grocery Purchases
Expanded Use of Vouchers in 2024
In October 2022, the government initiated a program allowing the use of restaurant vouchers for grocery purchases to combat food inflation. This program was set to conclude on December 31.