The increase in the exemption limit for the employer's share of meal vouchers set by the tax authori

Following an increase at the beginning of the calendar year to 6.50 euros, the exemption limit applicable to the employer's share of meal vouchers issued in 2023 was raised to 6.91 euros at the beginning of June. This increase has been confirmed by the tax authorities, who state that this new value applies throughout 2023.

In a press release dated 23 June 2023, the “Bulletin officiel de la sécurité sociale” (BOSS)⁽¹⁾  aligned itself with the position of the “Bulletin officiel des finances publiques” (BOFIP)⁽²⁾ by confirming that the employer's contribution to the acquisition of 2023 meal vouchers is exempt from social security contributions up to a limit of 6.91 euros when the amount of this contribution is between 50% and 60% of the value of the meal voucher.

The ceiling on the exemption applied to the employer's contribution has been retroactively set at 6.50 euros for the whole of 2022.

For employers who, in 2022, exceeded the old values for the year in question while complying with the retroactive limit of 6.50 euros, it is recommended that they contact the Urssaf to which they are attached in order to obtain a position on the possibility of obtaining a refund of the social security contributions paid on the fraction between the old exemption limits and the new limit of 6.50 euros.

⁽¹⁾  A public service provided by the Social Security Department and URSSAF, which brings together in a single, free and enforceable database all the regulations and comments made by the Administration on Social Security contributions.

⁽²⁾ A public, single and consolidated basis, gathering all the commentaries on tax legislation published by the General Directorate of Public Finance

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Our teams can advise you on how to manage these new measures. Do not hesitate to come back to us if you wish to be accompanied.