Meal vouchers: exempt employer share
The employer's contribution to a meal voucher is exempt from social security contributions when it lies between 50% and 60% of the voucher's value and does not exceed the per-voucher ceiling for the year; the fraction above the ceiling is added back to the contribution base.
2026 rules — verified on September 4, 2026Free, no account
Your result
Fill in the fields, then run the calculation: the full breakdown appears here, free of charge.
Sources and assumptions
- service-public.gouv.fr — F21059 — tax year 2026, verified on September 4, 2026
Excerpt from the source : « Le titre-restaurant est en partie financé par l'employeur, qui doit obligatoirement prendre à sa charge entre 50 % et 60 % de sa valeur. Il reste entre 40 % et 50 % de la valeur du titre-restaurant à la charge du salarié. »
- service-public.gouv.fr — F21059 — tax year 2026, verified on September 4, 2026
Excerpt from the source : « Pour être exonérée des cotisations de sécurité sociale, la contribution patronale doit être comprise entre 50 % et 60 % de sa valeur et dans la limite de 7,32 € par titre pour les titres 2026. »
- service-public.gouv.fr — F21059 — tax year 2026, verified on September 4, 2026
Excerpt from the source : « Pour être exonérée des cotisations de sécurité sociale, la contribution patronale doit être comprise entre 50 % et 60 % de sa valeur et dans la limite de 7,32 € par titre pour les titres 2026. »
- service-public.gouv.fr — F21059 — tax year 2026, verified on September 4, 2026
Excerpt from the source : « Le salarié peut utiliser ses titres-restaurant dans la limite de 25 € par jour. »
Calculation assumptions
- The calculation covers the social security contribution exemption of the employer's contribution. The employee's income tax exemption, which follows the same limit, is not quantified; the contributions due on the reintegrated fraction are not computed here.
- When the employer's share rate falls outside the 50%-60% range, the calculation treats the whole contribution as subject to contributions, following the exemption condition stated by the official page. The administration's tolerance for good-faith overruns is not modelled.
- The monthly amount is the per-voucher share multiplied by the number of days entered: one voucher per working day with a meal within the working hours. Absences, remote-working days without voucher entitlement or meals covered otherwise must be excluded from the day count by the user.
Go further
Understand this calculation: the related course
Related calculators
Neighbouring calculations: the other side of the same decision, or the step that follows.
This result is provided for information purposes only and does not constitute personalised tax advice. Check your situation with the tax authorities or a professional.