The first Monday in January, 11:45 a.m. The first diners scan their cards at the cafeteria; the cash register charges the December rates. Everything is running smoothly. However, even though employee contributions were set to the nearest cent at the previous year’s level, each meal purchased can now result in a benefit in kind that must be reported on the payroll. No one notices this when they check out; everyone finds out later.
Key Point: In a company cafeteria, the meal benefit in kind may be disregarded if the employee pays at least 50% of the flat rate set by URSSAF, which is €2.75 per meal in 2026 (flat rate of €5.50). This rate is adjusted annually on January 1. If the employee’s contribution falls below the new threshold, it is not just the difference of a few cents that is subject to contributions, but the entire difference between the flat rate and the employee’s contribution. This is why it’s important to check your pricing schedule before the first meal service in January 2027.
A meal provided or paid for by the employer constitutes a benefit in kind. To calculate its value, URSSAF sets a flat rate each year: €5.50 per meal in 2026, compared to €5.45 in 2025.
In a cafeteria or company restaurant operated or subsidized by the employer, a tolerance applies: if the employee contributes at least 50% of this amount, the benefit may be disregarded and is not included in the contribution base. This is commonly referred to as the “URSSAF minimum”: €2.75 per meal in 2026.
Below this threshold, the difference between the lump-sum amount and the employee's contribution is subject to contributions:
The same allowance applies to meals from the company cafeteria that are taken to or delivered to the telework location, according to the administration’s guidelines (BOSS), with delivery charges included in the allowance. It does not apply to meal vouchers or to employees of hotels, cafes, and restaurants, who are subject to a separate schedule.
The flat rate is adjusted annually on January 1. The amount for 2027 is not yet known; it is typically published at the end of the year. If the trend of recent years continues, the increase is expected to be in the range of a few cents, and the participation threshold will rise accordingly.
A few cents may seem insignificant. The risk lies elsewhere: a contribution set at exactly €2.75 would fall below the new threshold. And in that case, the entire difference between the flat-rate amount and the contribution becomes subject to contributions, not just the difference itself.
Let’s consider a hypothetical example. If the flat rate were to increase to €5.56 in 2027, the threshold would be €2.78. An employee who still pays €2.75 would then generate €5.56 − €2.75 = €2.81 subject to contributions per meal. For a company cafeteria serving 200 meals per day, 220 days a year, this represents approximately €123,600 in the contribution base for the year, resulting in a 3-cent difference in cash receipts.
The rule is simple. Applying it is less so, because a company cafeteria does not offer a single pricing option. There are often several categories of diners (company employees, employees of neighboring companies, contractors, interns, visitors), several meal options (a la carte, full meal, takeout), an employer subsidy that sometimes varies by company, and admission fees.
In fact, this is one of the most common configuration questions received by Innovorder’s support team in the corporate dining sector: where to set the out-of-pocket cost, how to apply it to a specific category of diners, and how to update it without affecting the rest of the pricing structure. The URSSAF minimum is therefore verified plan by plan and category by category, starting with the least expensive and most subsidized plan.
👉 Learn more: Which point-of-sale system is best for institutional food service?
The cash register is not intended to determine employee contributions or to calculate the benefit in kind on the pay stub. Its role is to apply, without error and at all payment points, the rate schedule established by the employer and its service provider. With Innovorder, rates by guest category are configured in the back office and apply to both the cash register and the tray scanner. Sales reports by category are then used for verification and as a basis for communication with the payroll department.
Want to review your rate schedule before January? Talk to an expert
€2.75 per meal, or 50% of the flat-rate value of the meal benefit in kind, set at €5.50 in 2026.
It has not yet been published. It will be equal to 50% of the new flat rate, adjusted as of January 1, 2027. This article will be updated as soon as it is published.
The difference between the flat-rate amount and the employee's contribution is subject to contributions. For example, in 2026, a contribution of €1 results in €4.50 subject to contributions per meal.
Yes, for company cafeteria meals that are taken to go or delivered to the remote work location, the benefit may also be disregarded if the employee’s contribution amounts to half of the flat rate, including delivery charges.
No. Meal vouchers are subject to their own tax exemption rules.
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