titresrestaurant

Titres-restaurant, also known as tickets restaurant, are a form of employee meal benefit used in France to subsidize meals during workdays. They are issued by an employer to an employee and funded as a fixed value, with the employee typically contributing a portion. The instrument can be provided as paper vouchers or as a digital card.

The value can be used in a wide network of acceptance, including many restaurants, cafés, and brasseries, as well as some outlets that sell ready-to-eat meals or prepared foods in supermarkets, where the merchant has agreed to accept them. They are not redeemable for cash, cannot be used to buy alcohol or non-food items, and are generally non-transferable. Their use is governed by time limits and terms set by the issuing provider.

Regulatory and fiscal framework: The titres-restaurant system is regulated by French law. A portion of their value is exempt from certain social charges and income tax up to statutory ceilings; amounts beyond those limits may be subject to taxation for the recipient. There are also rules regarding merchant acceptance, usage limits, and expiration periods.

Origins and impact: Introduced to support the restaurant sector and to provide targeted employee benefits, the scheme has become widespread among employers of all sizes. The market is served by private issuers such as Edenred, Sodexo, Natixis Intertitres, and others, with ongoing moves toward digitalization and expanded use, including broader acceptance for meals consumed away from home.