Article R3262-1 of the French Labour Code
Restaurant vouchers can be issued in paper or dematerialised form.
Home | French Legislation Articles | Part Three: Working hours, pay, profit-sharing and employee savings schemes | Book II: Salaries and benefits | Title VI: Miscellaneous benefits | Chapter II: Restaurant vouchers
Restaurant vouchers can be issued in paper or dematerialised form.
Luncheon vouchers issued on paper must include the following information in clearly visible characters: 1° The name and address of the issuer; 2° The name and address of the bank to which the vouchers are presented for reimbursement by restaurant owners or fruit and vegetable retailers; 3° The value of the voucher in full discharge of its obligations; 4° The calendar year of issue; 5° The number in a continuous…
When meal vouchers are issued in dematerialised form, the following provisions apply: 1° The information provided for in 1° and 2° of article R. 3262-1-1 appears clearly on the physical medium of the dematerialised payment. If the payment is made from terminal equipment, within the meaning of 10° of Article L. 32 of the French Post and Electronic Communications Code, used by the employee and incorporating an electronic payment function,…
The information provided for in 1° to 5° of article R. 3262-1-1 of article R. 3262-1 is affixed to the front of the voucher issued on paper by the issuer. The information provided for in 6° of article R. 3262-1-1 is affixed by the restaurant owner or the fruit and vegetable retailer at the time of acceptance of the voucher issued on a paper medium.
Meal vouchers issued in accordance with the provisions of this chapter are exempt from stamp duty.
Luncheon vouchers can only be used in restaurants and similar organisations or companies, as well as fruit and vegetable retailers, to pay for all or part of the cost of a meal. The meal may consist of directly consumable food preparations, including dairy products, which may need to be reheated or defrosted. It may also consist of fruit and vegetables, whether or not they are directly consumable.
Restaurant vouchers may only be used to pay for a meal at a restaurant or fruit and vegetable retailer during the calendar year to which they refer and for a period of two months from 1 January of the following year. No vouchers issued during the current year may be used by the employee until he or she has used all the vouchers issued during the previous calendar year. Vouchers…
Restaurant vouchers issued or acquired by a company may only be used by employees of that company.
The same employee may only receive one meal voucher for each meal included in his daily working hours. This voucher may only be used by the employee to whom it has been issued by the employer.
Restaurant vouchers cannot be used on Sundays and public holidays, unless the employer decides otherwise for the exclusive benefit of employees working on those days. When vouchers are issued on paper, this decision is clearly stated on the vouchers. When the vouchers are issued in dematerialised form, the employer shall inform the employees concerned of the above-mentioned decision by any means before the vouchers are issued.
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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