Meal allowance in France: who is entitled to it?

When are you entitled to a meal allowance in France?

In France, a flat-rate meal allowance applies when the actual meal costs are not covered by the employer. The amount depends on the employee’s specific situation. For 2025, the following rates apply:

• Employees on business trips whose role typically involves eating at a restaurant: €21.10

• Employees on business trips whose role does not typically involve restaurant meals: €10.30

• Employees who are required to eat at the workplace due to special working conditions: €7.40

These meal allowances are exempt from social security contributions.

What is meant by “special working conditions”?

Until recently, this mainly applied to employees working in shifts, at night, in continuous operations or with staggered hours. The French Court of Cassation has recently broadened this interpretation:

Employees who only have a 30‑minute lunch break can also qualify for a meal allowance.

According to this ruling, an employee is considered to be obliged to eat on site because of their working hours. Going home or eating outside the company premises is simply not feasible, even during normal lunch hours.

What does this mean for employers in France?

With this recent ruling, the Court of Cassation appears to further reinforce the French culture of an extended lunch break.

Do you want to ensure that your compensation policy complies with French regulations, or check whether your employees are being properly reimbursed? Our experts are happy to help you.