When an employer offers to provide a free property or at a price lower than its actual value, This property is subject to subscription. It is therefore considered an advantage in kind. The details of the Human Resources Working Group of Absolutece.
In the case of "food" benefits, The advantage is calculated on a package system. There are three classes more in kind for meals. First case : The employer provides free or pays the restaurant. When the employer gives meals or pays the meal directly to the restaurateur, The advantage must be assessed flat. For a meal, The package amounts to 5 euros. It is however possible that a collective agreement or a salary agreement increases the evaluation of the package. In this case, It is therefore imperative to use these more favorable figures for the calculation base. For leaders and corporate agents, The advantage in kind can be evaluated in the same way as for employees, that is to say with the lump sum evaluation. The managers and corporate agents concerned are the minority or egalitarian managers of the SARL or SELARL, Chairmans of the Board of Directors and Directors General and Delegates, SAS or Selas leaders and presidents.
The employer provides a modest price meal
Second case : The employer can decide to provide meals at reduced prices. He can ask, if he wishes, financial compensation from his employee. This compensation can take two forms : Either she is retained on the salary ; Either the employee participates financially in the acquisition of the meal. The amount of the taxable advantage is then reduced by the share of compensation provided by the employee. Conversely, If the employee takes his meals from the employer and his financial contribution is less than the lump sum assessment, So the difference between the two will be subject to subscription. However, If the employee takes his meals in a corporate restaurant or a canteen (To be considered as a corporate restaurant, The establishment must benefit from the reduced rate of VAT), two assessments are distinguished. Participation is less than 50 % (or 2,50 euros) of the flat -rate evaluation : in this case, The difference is subject to contributions. Participation is equal to or greater than 50 % of the lump sum assessment : in this case, The advantage in kind is negligible and will therefore not be integrated into the contributions.
The employer must provide the meal
In some cases, The supply of meals depends on a professional obligation ; Consequently, This excludes the meal from the calculation of the contribution base. So that they can be excluded, Meals must be provided to staff who, by their missions, are led to have their meals with the people they are responsible for. Specific conditions apply, among other things, for cafes-hotel-restaurants. Special working conditions, collective agreements or uses may require the employer to feed employees free of charge, in whole or in part, in the establishment, For staff of businesses in hotel-cafes-restaurants, of the restoration of communities, fast food, cafeterias and similar chains and casinos. The advantage in kind "food" is evaluated in accordance with the provisions of the labor code. In this professional sector, The advantage in kind meal is therefore equal to once the minimum guaranteed, or 3,94 euros per meal and 7,88 euros for two meals since August 1, 2022.
"Professional" meals are not affected
Meal costs linked to professional trips or resulting from professional bonds which are reimbursed by the employer are not considered as an advantage in kind. They are considered professional expenses and are therefore not subject to social contributions.
Watch out for URSSAF adjustments
The determination of the advantage in kind meal must be carried out precisely. In the event of URSSAF control, An erroneous assessment will be the subject of a rectification of contributions which, over three years, could have an important financial impact. Companies have every interest in calling for their chartered accountant to be on the square on this subject.
