Book II: Salaries and benefits

The banking establishment that opens one of the meal voucher accounts provided for in article L. 3262-2 provides the account holder with a certificate of account opening in triplicate. The account holder will give one of these copies to the relevant departmental or, where applicable, regional director of public finances and the second copy to the National Restaurant Vouchers Commission mentioned in section 5. A receipt will be issued for…

Each month, the banking institution sends the Commission nationale des titres-restaurant a statement of all movements of funds affecting the titres-restaurant accounts, with the exception of payments to restaurants and similar establishments and fruit and vegetable retailers.

When the bank holding the account has the meal voucher forms drawn up for use by the issuer holding the account, these forms are only remitted to the issuer after payment to the account of a provision equal to the value of the vouchers in full discharge of liabilities.

Restaurant vouchers are payable directly to restaurant owners and fruit and vegetable retailers by the bank holding the issuer’s account. Before making the payment, the paying body ensures, in accordance with the procedures set out in articles R. 3262-26 to R. 3262-31, that the person presenting the vouchers is a restaurant owner, hotel owner-restaurateur, or a similar activity, or a fruit and vegetable retailer as set out in the second…

Where the vouchers are issued by a specialised company, it may only accept in payment instalments corresponding to the full value of these vouchers. These payments are made: 1° Either by direct transfer to a titres-restaurant account; 2° Or by means of bank cheques with a special bar code designating the banking establishment where the account is opened and bearing the words “titres-restaurant account”.

The issue of vouchers by a specialised issuer is subject to: 1° Either the constitution of a provision equivalent to the value in full discharge of the vouchers issued; 2° Or the simultaneous payment of meal vouchers in accordance with article R. 3262-21. If a cheque remains unpaid, the corresponding provision is immediately re-established.

A specialised issuer is entitled to open several meal voucher accounts at different banks. They can make transfers from one account to another.

Under the responsibility of the specialised issuer, sums credited to meal voucher accounts may be temporarily invested, provided that the amount remains immediately realisable at any time at its initial nominal value.