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Article D3231-14 of the French Labour Code

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.

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Article D3231-15 of the French Labour Code

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…

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Article R3231-16 of the French Labour Code

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.

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