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Contributions and social contributions
Restaurant vouchers: increase in the exemption ceiling
Publié le 17 juillet 2023 - Mise à jour le 05 février 2024 - Directorate for Legal and Administrative Information (Prime Minister)
Since 1er January 2024, the employer’s contribution to the financing of restaurant vouchers may be exempted up to €7.18 per voucher.
The maximum exemption limit for employers’ contributions to the financing of restaurant vouchers is increased to €7.18 per security (compared to €6.91 previously). The purpose of this upgrading is to encourage the employer to increase its participation.
Beyond this ceiling, this employer contribution will return to the contribution base.
In order to benefit from exemption from social security contributions and income tax, the employer’s contribution must be between 50 and 60 % of the value of the security given to the employee.
Thus, when the employer's contribution amounts to €7.18, the value of the restaurant voucher should be between €11.97 and €14.36 in order to ensure that the maximum exemption from employer participation takes place.
This provision applies to securities issued on or after 1er January 2024.
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