The checklist gridAudit grid · Meal vouchers
Meal vouchers in France in 2026 (titres-restaurant): the €25 daily cap, the food, days and places allowed, validity and the employer’s share
In 2026, a French meal voucher pays at most €25 a day (Labour Code, article R3262-10), Monday to Saturday except public holidays, in your work département or a bordering one. Until 31 December 2026, it covers any food product, whether directly edible or not (law of 16 August 2022, article 6). A 2026 voucher stays valid until the end of February 2027.
Go to the tool: the checklist grid
Julie by AlphaDeep is an AI legal assistant for French law: it researches official references to help answer your questions (Légifrance, case law, service-public), analyses your documents and drafts your letters, for individuals and professionals alike.
General legal information with official references and dated checks. It is not personalised advice: for a decision that commits you, have your situation checked by a qualified professional.
Let’s look at your situation
Give your employer, your voucher format (paper, card, app) and the use you are unsure about.
Example questions
Your question carries over after signup. Maximum 400 characters. Avoid health data and names.
Which rules apply to meal vouchers in 2026?
The limits of use for the employee, then the employer’s share.
| Rule | In 2026 | Text |
|---|---|---|
| Spending cap | €25 a day, all payments added up | Article R3262-10 |
| Products | Any food product until 31 December 2026 | Law no. 2022-1158, article 6 |
| Days | Monday to Saturday, not Sundays or public holidays, unless allowed | Article R3262-8 |
| Place | Work département and bordering départements | Article R3262-9 |
| Validity | The voucher’s year, plus the following January and February | Article R3262-5 |
| Allocation | One voucher per meal within working hours | Article R3262-7 |
| Employer’s share | Between 50% and 60% of the voucher’s value | Sheet F21059 |
| Exemption of that share | €7.32 per voucher in 2026 | CGI, article 81, 19° |
The €7.32 cap limits the exemption of the employer’s share, not the voucher’s value or your purchases for the day.
Sources: C. trav. R3262-10 · Law 2022-1158, art. 6 · C. trav. R3262-8 · C. trav. R3262-9 · C. trav. R3262-5 · C. trav. R3262-7 · Service-public F21059 · CGI, art. 81
Can you pay for this purchase with a meal voucher?
Give the date, the product, the shop, the place, the amount and what you have already paid in vouchers that day: the grid checks each condition and works out what is left for the day. The example: €24 of pasta and flour in a supermarket in your département, on Friday 2 October 2026.
Fictional example · the payment grid
Payment allowed; you have €1.00 of vouchers left for the day.
- Still usable today
- €1.00
- Voucher valid until
- 28 February 2027
- Any food product
- Yes, until 31 December 2026
6 · Allowed0 · Refused0 · To check
| Clause or point checked | Allowed | Refused | To check |
|---|---|---|---|
| Shop that accepts vouchersarticle R3262-4 | Allowed | ||
| Product allowed on that datelaw of 16 August 2022, article 6 | Allowed | ||
| Day of usearticle R3262-8 | Allowed | ||
| Département of usearticle R3262-9 | Allowed | ||
| Cap of €25 a dayarticle R3262-10 | Allowed | ||
| Voucher still validarticle R3262-5 | Allowed |
Indicative result: each shop chooses whether to accept vouchers and which products it takes at the till; after 31 December 2026, the rule depends on the law then in force.
Why is a meal-voucher payment refused?
Five causes to check, in the order the till meets them.
The €25 cap is reached
It applies to the whole day, all voucher payments added up, not per receipt (article R3262-10).
It is a Sunday or a public holiday
Vouchers cannot be used, unless the employer allows it for staff working that day (article R3262-8).
The shop is outside your area
Only the work département and bordering ones, unless the voucher carries a long-distance mention (article R3262-9).
The voucher has expired
A voucher serves during its year and until the end of February of the next (article R3262-5).
The product or the shop does not qualify
No non-food products; and each shop stays free to accept vouchers or not.
What do employees paying with meal vouchers ask?
Until when can I use my 2026 vouchers?
Until the end of February 2027; the current year’s vouchers can only be used once the previous year’s are gone, and unused vouchers returned within the fortnight are exchanged (article R3262-5).
Must the shop give change?
No, on a paper voucher; with a card or an app, you are debited the exact sum, up to €25 a day (sheet F21059; article R3262-10).
Can you pay on a Saturday?
Yes: the ban covers Sundays and public holidays, not Saturdays (article R3262-8).
Can a relative use my vouchers?
No: only the employee the employer gave the voucher to can use it (article R3262-7).
What can you buy with a meal voucher?
Until 31 December 2026, any food product, directly edible or not, from a restaurant or similar food seller that accepts vouchers (law of 16 August 2022, article 6, extended by the law of 21 January 2025).
Outside that exception, and as long as no text extends it, the voucher pays for a meal: ready-to-eat preparations, possibly to reheat or defrost, dairy products, fruit and vegetables (article R3262-4).
Sources: Law 2022-1158, art. 6 · C. trav. R3262-4
Which limits of use apply?
€25 a day at most, all payments together (article R3262-10), Monday to Saturday except public holidays, unless the employer allows it for staff working those days (article R3262-8).
In the work département and bordering ones, unless marked otherwise for staff who travel long distances (article R3262-9). The voucher is personal: one voucher per meal within your working hours (article R3262-7).
Sources: C. trav. R3262-10 · C. trav. R3262-8 · C. trav. R3262-9 · C. trav. R3262-7
How much must the employer fund?
Between 50% and 60% of the voucher’s value, the rest being deducted from your pay (sheet F21059). The employer sets the face value freely.
Its contribution is exempt up to €7.32 per voucher for 2026 vouchers (General Tax Code, article 81, 19°); above that it is not forbidden, but the excess enters the contribution base.
Sources: Service-public F21059 · CGI, art. 81
What does article 6 of the law of 16 August 2022 say?
The exception that opens meal vouchers to any food product, until the end of 2026.
Par dérogation à l’article L. 3262-1 du code du travail, jusqu’au 31 décembre 2026, les titres-restaurant peuvent être utilisés pour acquitter en tout ou en partie le prix de tout produit alimentaire, qu’il soit ou non directement consommable, acheté auprès d’une personne ou d’un organisme mentionné au deuxième alinéa de l’article L. 3262-3 du même code.
In English, briefly (our summary, not an official translation): By way of exception to article L3262-1 of the Labour Code, until 31 December 2026, meal vouchers can be used to pay all or part of the price of any food product, whether or not directly edible, bought from a person or body named in the second paragraph of article L3262-3 of the same code. Our note: law no. 2025-56 of 21 January 2025 replaced the 2024 end date with 31 December 2026.
Which texts do meal vouchers rest on?
- Labour Code, article L3262-1 (definition)Légifrance
- Labour Code, article R3262-4 (meals and shops)Légifrance
- Labour Code, article R3262-5 (validity)Légifrance
- Labour Code, article R3262-7 (one voucher per meal)Légifrance
- Labour Code, article R3262-8 (Sundays and public holidays)Légifrance
- Labour Code, article R3262-9 (département)Légifrance
- Labour Code, article R3262-10 (€25 a day)Légifrance
- Law no. 2022-1158 of 16 August 2022, article 6 (any food product)Légifrance
- General Tax Code, article 81, 19° (exemption)Légifrance
- How to get and use meal vouchers (sheet F21059, in French)Service-public.fr · checked on 8 July 2026
Texts cited last checked: 27 September 2026