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Business Expenses
Reimbursement of meals: increase in exemption thresholds
Publié le 15 janvier 2025 - Directorate for Legal and Administrative Information (Prime Minister)
The ceiling for exemption from social contributions of meal allowances paid to employees on mission has been increased for 2025.
At 1er in january 2025, the limits on exemption from social contributions in respect of meal allowances paid by the employer to employees were increased.
These exemption ceilings now amount to:
- €21.10 (instead of €20.70) for the meal allowance of the employee who is forced to eat in a restaurant (compensates for the extra meal expenses of the employee on business travel and prevented from reaching his residence or usual place of work);
- €7.40 (instead of € 7.30) for the catering allowance at the workplace (compensates for the additional costs of catering at the workplace caused by the particular conditions of organization or working hours);
- €10.30 (instead of €10.10) for the company's off-premises snack allowance (compensates for the extra cost of catering the employee on the move or on a construction site, not being able to reach his residence or workplace for the meal and not being forced to eat at the restaurant).