the new amounts are revalued by 4% from September 1

the new amounts are revalued by 4% from September 1

The limits for exemption from contributions and social security contributions for flat-rate meal allowances paid to employees during their business trips have been increased by 4% since September 1, 2022.

If the employer pays its employees flat-rate allowances to reimburse their additional meal expenses when they are on a business trip, these are exempt from social security contributions and contributions and CSG-CRDS (without supporting documents, but on condition of establish the factual circumstances preventing the employee from returning home to take his meal and to justify the professional nature of the meal expenses) as long as they do not exceed certain limits fixed by decree (decree of 20-12-2002 art 1, 2, 3 and 5, OJ of 27).

Exceptional revaluation

These limits are in principle reassessed on January 1 of each year, according to the forecast rate of change in the household consumer price index excluding tobacco.

But, to preserve the purchasing power of employees, the exemption limits for these flat-rate meal allowances have been exceptionally increased by 4% since September 1, 2022 (decree of October 24, 2022 art. 1, JO of 1-11 law 2022-1157 of August 16, 2022 on amending finances for 2022 art. 1, II, JO of 17).

The new social exemption limits applicable to contributions and social contributions due for periods of current employment since September 1, 2022 are as follows (decree of October 24, 2022 arts. 2 and 3):

Nature of the flat-rate meal allowance

Exemption limits from January 1, 2022 to August 31, 2022

Exemption limits from September 1, 2022 to December 31, 2022

Restaurant meal expensesif the employee is on a business trip and cannot return to his residence. €19.40 20,20 €
Catering costs taken outside the company’s premises or on a construction sitebut not in the restaurant. €9.50 €9.90
Meals taken at workif the employee is forced to take his meal at his place of work due to specific organizational conditions or working hours (team work, shift work, continuous work, shift work, night work). €6.80 €7.10
In the event of a major trip to mainland France* for the first 3 months of travel €19.40 20,20 €
In the event of a major trip to mainland France* beyond the 3rd month and up to the 24th month €16.50 €17.20
In the event of a major trip to mainland France* beyond the 24th month and up to the 72nd month €13.60 €14.10

* The exemption limits for flat-rate accommodation and breakfast allowances in the event of a major trip to mainland France are not increased as of September 1, 2022.

Recall

Meal expenses incurred by employees for lunch, who are traveling for work or on a construction site outside the company’s premises, or when their working conditions prevent them from returning to their residence constitute professional expenses which the employer is required to reimburse them. The employer can reimburse employees for their additional meal costs based on the expenses they actually incurred or in the form of allowances or lump sums.

When the employee is away on a long business trip and it is impossible for him to return home each day, the employer may pay him a flat-rate long-distance travel allowance, the purpose of which is to cover the additional food and accommodation costs that he engaged.

Read also Deduction of VAT relating to restaurant expenses

The NetPME team