Question 8420 — building and public works

Summary

When the employee travels outside the company's premises and cannot return to his home or usual place of work to have his meal, compensation by his employer for professional expenses is excluded from the basis of social contributions and contributions within the limits set by social regulations for lump sum compensation (9.20 euros per meal or 18.80 euros per meal when the employee is forced to take his meal in a restaurant) or on supporting documents when it concerns compensation for expenses actually incurred. This favorable social regime allows the employer to compensate for the additional food expense caused by the employee's travel. Likewise, in this situation, when the employer pays the meal directly to the restaurateur, the benefit in kind resulting from this payment is not reinstated in the base of contributions and social security contributions. The travel situation as well as the constraint preventing the employee from returning to their usual place of work or home must be proven. But no distance conditions are required. The question raised therefore finds a simple solution and does not normally give rise to dispute. Furthermore, employers in the construction sector can opt for specific flat-rate deduction of 10% for professional expenses applicable to certain professions and combine this advantage with the direct payment of meal costs paid to the restaurateur, without this being included in the basis of social contributions and contributions. It is therefore a very advantageous regime. Finally, companies that wish to financially cover the meal costs of their employees can participate in the acquisition of meal vouchers and see their contribution exempt from contributions and income tax within the limit of 5.52 euros in 2019. The social regulations in force concerning the payment of meal costs by employers thus make it possible to respond to the plurality of situations of the employees concerned without penalizing them in the exercise of their activity.

Machine translation from French. The official text remains authoritative.

Timeline

No timeline events have been ingested for this record yet.

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

No documents linked.

Sponsors

No sponsors or actors listed by the source.

Related records

No cross-record relationships stored yet.