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9679

Question 9679 — work

openFrance· National Assembly· FR

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Optional for the employer, the meal voucher was established to allow employees of companies that do not have catering facilities at their workplace (canteen, refectory, company restaurant) to have lunch outside their company under advantageous financial conditions, since the employer covers the price of these meals jointly with the employee and this employer coverage benefits social and tax exemptions. The allocation by the employer and the use by employees of meal vouchers are subject to conditions in order to guarantee use of the vouchers in accordance with the objective pursued when the system was set up. Thus, meal vouchers cannot be used on Sundays and public holidays, unless otherwise decided by the employer for the exclusive benefit of employees working during these periods. same days. This system contributes to improving the working conditions of many employees, which justifies its advantageous social and tax regime. It adapts to new forms of consumption, with the possibility of using them with fruit and vegetable retailers in 2010 or the introduction in 2014 of an issue in dematerialized form. The Government hopes that it can continue to develop while preserving its purpose, and therefore maintain the regulatory provisions which govern its use.

Machine translation from French. The official text remains authoritative.

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