Subsection 3: Benefits in kind

The provisions of this sub-section do not apply to employees in agricultural occupations, merchant navy seagoing personnel, caretakers and employees of residential buildings and domestic servants when part of their remuneration usually consists of the provision of food and accommodation.

Where part of an employee’s remuneration usually consists of the provision of food and accommodation or other benefits in kind, the guaranteed minimum cash wage is determined by deducting from the minimum growth wage the sums set to assess the benefit in kind.

When the employer provides food, in whole or in part, this benefit in kind is valued by collective labour agreement. Failing this, food is valued per day at twice the guaranteed minimum or, for a single meal, at once this minimum.

For employees for whom the employer provides accommodation, this benefit in kind is valued by agreement or collective labour agreement.Failing this, accommodation is valued at 0.02 euros per day.

Benefits in kind, other than food or accommodation, are valued at their actual value, at cost to the employer.

For the staff of hotels, cafés, restaurants and establishments or organisations in which foodstuffs or beverages are consumed on the premises and for the kitchen staff of other establishments, who because of the particular conditions of their work or customary practice, are provided with free food by the employer or receive a compensatory allowance, food calculated in accordance with the provisions of article D. 3231-10, is only taken into account…

In all cases where an employee, with board and lodging, receives remuneration in cash in excess of the minimum resulting from the provisions of this sub-section, the application of these provisions shall not result in any change to this remuneration.

For employees in the agricultural professions for whom the employer provides food and accommodation or one of these benefits in kind, in the absence of a collective labour agreement, the daily food allowance is valued at two and a half times the hourly rate of the guaranteed minimum provided for in article L. 3231-12. The monthly accommodation benefit is valued at eight times this same rate. The valuation of other…

A collective labour agreement or contract of employment may not contain clauses providing for the allocation of alcoholic beverages to employees as a benefit in kind. These provisions do not apply to drinks served with meals as a benefit in kind.