Question 12083 — hotels and restaurants

Summary

Mr. Yannick Monnet questions the Minister of Labor and Solidarity about the meal-in-kind benefit in the catering sector. The food obligation applies to all businesses in the catering sector. The employer, however, has the choice between providing the meal for its employees or granting compensatory compensation. This choice rests exclusively with the employer: when the employer has opted for the provision of the meal, the employee who does not consume this meal, by personal choice, cannot claim payment of compensatory compensation. This position is obviously taken from a decision of the Court of Cassation rendered for the construction sector, but which is considered to apply in principle to the catering sector (Cass. Soc. February 16, 1994, Hassine c/Sté Albizzati-GBAn n° 90-46.077). As a result, the meal, although not consumed, is considered as consumed for the purposes of establishing payroll and the deduction for the benefit in kind is made. This benefit in kind, which can amount to 100 or 200 euros per month, is included in the gross salary, subject to contributions and social contributions, deducted from the net salary and included in the calculation of the taxable net salary. However, given the end of service times in the restaurant (mid-afternoon or late evening depending on the service), many employees have no desire to eat and only want to go home to rest and take a shower. This means that 100 to 200 euros of monthly purchasing power are directly taken away from them. Also, he questions him about the possibility of changing the legislation so that the choice can be given, to employees who wish it, between the meal benefit in kind and the granting of compensatory compensation.

Machine translation from French. The official text remains authoritative.

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