Luncheon vouchers are a popular benefit for employees, enabling them to finance their meals during the working day. However, their allocation to part-time employees raises specific questions concerning eligibility conditions and calculation methods. You need to understand the applicable rules to ensure proper management of this benefit.

Legislation strictly regulates the allocation of meal vouchers, particularly for employees whose working hours are not full-time. This issue is of particular importance in the context of social and payroll management, as it has a direct impact on employee rights and employer obligations. The system of exemption from social security contributions applicable to luncheon vouchers requires particular attention to avoid any adjustments.

What is Ticket Restaurant for part-time employees?

Luncheon vouchers enable employees to pay for all or part of their meals. For part-time employees, the allocation of these vouchers is governed by specific rules linked to the actual duration of work and the organization of their working day.

Employers are not legally bound to set up a meal voucher system. However, when they do, they must respect the principle of equal treatment for all employees. This principle also applies to part-time employees, subject to special conditions. Thus, a part-time employee working 3 days a week with a lunch break will receive the same number of luncheon vouchers for these 3 days as a full-time employee also working 3 days a week.

The face value of the luncheon voucher in 2024 is capped at between 10.11 euros (minimum) and 13.48 euros (maximum), with these amounts updated annually. The employer finances between 50% and 60% of this value, with the employee paying the remainder. To optimize tax benefits, a 60% employer contribution rate is recommended, allowing exemption from social security contributions up to a maximum of 7.18 euros per share (i.e. 60% of 11.97 euros). This arrangement enables the employer to benefit from an exemption from social security contributions and a tax deduction, while constituting a tax-free benefit for the employee, distinct from traditional professional expenses.

Conditions for part-time employees

The allocation of meal vouchers to part-time employees depends mainly on the length of their lunch break and the organization of their working day. The decisive criterion is whether or not there is a break in the working day during which a meal can be taken. These rules apply irrespective of the tax treatment of other benefits, such as actual expenses that the employee may deduct.

Lunch Break Criteria

Part-time employees are only entitled to a meal voucher if they have a sufficiently long lunch break during the working day. The French Labor Code does not set a legal minimum duration for this break, but current practice generally sets a minimum of 30 minutes. This break is generally set at a minimum of 30 minutes, although some collective bargaining agreements provide for different durations, sometimes ranging from 45 minutes to 1 hour, depending on the sector. If the break is not long enough to allow the employee to take a meal, he or she is not eligible, whatever the length of the working day.

The employer must check the organization of working hours for each part-time employee. If the schedule includes a lunch break, the employee is entitled to luncheon vouchers in the same way as a full-time employee. Case law also upholds the criterion that it is materially impossible for the employee to return home for lunch, which justifies the allocation of meal vouchers irrespective of the exact duration of the break.

Minimum daily working time

Some collective or company agreements impose a minimum daily working time for meal vouchers. This generally varies between 4 and 6 hours a day, depending on the sector. For example, collective bargaining agreements in the retail sector often stipulate a minimum daily working time of 5 hours, corresponding to half a day with a lunch break. In the metalworking industry, some agreements also set this threshold at 5 hours. This logic is explained by the need to ensure consistency between attendance time and the reality of a lunch break. You should consult the provisions of the collective bargaining agreement applicable to your sector of activity for the precise rules.

In the absence of specific collective bargaining provisions, only the lunch break criterion applies, with no minimum working time requirement. An employee working 3 hours in the morning and 3 hours in the afternoon, with an intermediate lunch break of at least 30 minutes, can therefore benefit from a meal voucher even if no minimum duration is imposed by agreement.

Calculation and Award Terms

The number of luncheon vouchers allocated to part-time employees is calculated on the basis of the number of days worked with a lunch break. Contrary to popular belief, there is no automatic prorating based on the percentage of working time.

Principle of calculation per day worked

A part-time employee receives one meal voucher for each day worked with a lunch break. If an employee works 3 days a week with a lunch break each day, he receives 3 luncheon vouchers per week, i.e. around 12 to 13 vouchers per month (depending on the number of working days, generally between 20 and 22 days depending on the month).

To illustrate this calculation concretely: a full-time employee working 5 days a week benefits from around 218 days worked per year (excluding paid vacations and public holidays). A part-time employee working 3 days a week (i.e. 60% of full-time) will therefore receive around 130 luncheon vouchers per year, calculated in proportion to his or her actual presence.

This method guarantees equal treatment for all employees, whether full-time or part-time. The value of the ticket remains the same, only the quantity varies according to actual attendance and the number of days with a lunch break.

Special cases and arrangements

Certain situations require specific adjustments in the allocation of luncheon vouchers to part-time employees. For example, an employee working staggered or night shifts may not be entitled to meal vouchers if his or her schedule does not include a traditional lunch break between 12 and 2pm. In such cases, the employer must consider other forms of compensation, such as meal allowances, which can be paid on terms adapted to atypical working hours.

Employees working a reduced number of days generally receive luncheon vouchers according to the number of days worked in the month. This is in line with the principle of allocation per day actually worked. Similarly, employees whose working hours vary from one week to the next receive their vouchers according to their actual presence with lunch break, thus guaranteeing a fair allocation proportionate to their actual activity.

Social and tax treatment of luncheon vouchers

Luncheon vouchers benefit from advantageous social and tax arrangements for both employer and employee. The employer’s contribution is exempt from social security charges up to a maximum of 7.18 euros per ticket in 2024 (corresponding to 60% of a nominal value of 11.97 euros), provided that this contribution represents between 50% and 60% of the ticket’s face value. The employee share must represent at least 40% of the ticket’s value.

For the employee, the employer’s share of the meal voucher is not subject to income tax. It is therefore not included in declared taxable income. This exemption represents a significant tax advantage, particularly for part-time employees whose incomes may be more modest.

The employee portion, deducted from the pay slip, is deducted from the employee’s net taxable salary. This deduction slightly reduces the employee’s tax base.

If the employer’s contribution exceeds the exemption ceiling of 7.18 euros, the entire employer’s share becomes subject to social security contributions. URSSAF may issue a tax reassessment during an audit if the conditions for exemption are not respected. It should be noted that the increasingly widespread dematerialization of luncheon vouchers has no impact on the applicable tax and social security system.

Employer’s Obligations and Employee’s Rights

Employers setting up a meal voucher system must comply with a number of obligations. They must guarantee equal treatment for all eligible employees, without discrimination on the basis of full-time or part-time status. This fundamental principle also applies to the conditions of allocation defined by collective or company agreement. Employers must ensure compliance with the rules governing exemption from social security contributions, to avoid any reassessment in the event of URSSAF audits.

Information and transparency

Employers must clearly inform employees of the conditions under which luncheon vouchers are granted. This information is generally contained in internal regulations, the collective bargaining agreement or a company agreement. Eligibility criteria must be objective and verifiable.

Setting up a meal voucher system often requires the involvement of professional accountants to ensure that procedures are compliant and that tax and social security rules are properly applied. This expertise helps avoid misallocations and ensures the security of company practices.

A part-time employee may contest a decision to refuse to grant him or her the right to work part-time if he or she considers that he or she meets the required conditions. In the event of proven discrimination, they can appeal to the Labour Inspectorate or to the Industrial Tribunal.

Controls and penalties

URSSAF may check the allocation of luncheon vouchers during a company audit. If the employer fails to comply with thetax and social securityexemption conditions, he or she is liable to an adjustment of social security contributions for the last 3 years (or 5 years in the case of fraudulent maneuvering), plus penalties of up to 25% of the sums due. The amounts unduly exempted are then reintegrated into the contribution base, at a rate of around 45%. By way of example, for a company with 100 employees and a non-compliant employer contribution of €10 per share over 3 years, the potential reassessment could reach around €150,000, including surcharges.

Failure to comply with the principle of equal treatment may also result in industrial sanctions. The aggrieved employee may be awarded damages for discrimination. These financial penalties are in addition to any adjustments to social security contributions, creating a significant cumulative risk for the employer.

Alternatives and complements to luncheon vouchers

For part-time employees who do not qualify for luncheon vouchers, the employer may consider other forms of benefit. Basket bonuses or meal allowances are possible alternatives, each with its own tax and social security characteristics.

Meal allowances are exempt from social security contributions up to a limit of 7.20 euros per meal in 2024 for employees obliged to take their meals at work due to special constraints. These constraints include staggered working hours, the absence of a company canteen, working on a construction site or in an isolated workshop. For employees on business trips, the exemption ceiling is 20.70 euros per meal. Unlike luncheon vouchers, where the employer’s contribution is not considered as part of remuneration, meal allowances may have a different impact on the calculation of certain social benefits and taxable income if they exceed the exemption thresholds.

Employers can also offer a company canteen or agreements with local restaurants. These solutions offer greater flexibility for part-time employees whose working hours vary. Setting up a company canteen can meet the needs of all employees, whatever their working hours, while benefiting from tax advantages for the company.

Optimizing meal ticket management for part-timers

Managing luncheon vouchers for part-time employees requires rigorous organization. You need to set up a tracking system to identify the days worked with a lunch break for each employee concerned. An annual audit of meal ticket allocations is essential to check compliance with your practices and detect any anomalies in the allocation process.

Time and activity management (TAM) software that tracks breaks and working hours makes this task easier by automatically calculating each employee’s daily eligibility. Look for key functionalities such as break threshold settings, automatic editing of monthly orders and monitoring dashboards. The dematerialization of luncheon vouchers is experiencing strong growth and offers significant advantages: real-time monitoring of allocations, reduced administrative management costs, and simplified distribution. This automation reduces the risk of error and ensures fairness between employees.

Regular communication with part-time employees helps to anticipate questions and clarify allocation rules. This transparency builds trust and limits potential disputes. If you have any doubts about the application of tax and social security rules, you can consult a professional expense management expert to help you secure your practices.

Special cases: Therapeutic part-time work and subsidized contracts

Therapeutic part-timers retain their entitlement to luncheon vouchers under the same conditions as other employees, provided they meet the basic requirement of a lunch break. This provision is in line with the principle of equal treatment, irrespective of the particular nature of their part-time status. However, care must be taken in these specific situations:

• If half-time work is organized in half-days (mornings or afternoons only), the employee will generally not be entitled to luncheon vouchers due to the lack of a lunch break.
• On the other hand, when working time arrangements include a lunch break, even in the case of part-time work, entitlement to luncheon vouchers is maintained.

With regard to subsidized contracts, the rule remains the same: people on apprenticeship or professionalization contracts are entitled to luncheon vouchers under the same conditions as other employees. The fact that they are on work-integration schemes is not a reason for differentiation in the allocation of this social benefit.

It should be stressed that each situation needs to be analyzed individually, depending on the actual organization of working hours. The table below summarizes the main configurations:

Employers should therefore take a close look at the organization of working hours for each individual employee, rather than applying a general rule based solely on contract type or medical status.

Impact of dematerialization for part-time employees

The dematerialization of luncheon vouchers represents a significant advance for part-time employees, particularly those with variable working hours. Unlike the traditional paper format, the rechargeable card adapts perfectly to irregular working patterns, since the credit is automatically adjusted to the exact number of days worked with a lunch break. This flexibility eliminates the administrative complications associated with the monthly distribution of paper tickets.

One of the major advantages of this solution lies in its traceability:
– Every transaction is recorded and time-stamped
– Historical data can be consulted in real time
– Receipts are generated automatically

This transparency considerably facilitates controls, both for the employer and the tax authorities. It is important to note that the tax and social security regime remains strictly identical, whether the voucher is in paper or dematerialized form. Exemption from social security contributions and non-taxation for the employee apply according to the same rules and ceilings.

Feedback shows that many part-time employees prefer this paperless solution for practical reasons. In particular, it avoids the accumulation of unused paper tickets at the end of the month, a frequent problem for those who work only a few days a week. What’s more, the reloadable card fits in perfectly with modern payment habits, offering a simplified user experience tailored to the specific needs of part-time workers.