2021 restaurant vouchers: no reduction in exemption for URSSAF
Since the 2020 finance law, the exemption limit for meal vouchers has been raised each year in the same proportion as the change in the consumer price index excluding tobacco between 1 October of the penultimate year and the October 1 of the year preceding that of the acquisition of restaurant vouchers and rounded, if necessary, to the nearest euro cent.
The value of the consumer price index - all households - excluding tobacco is:
- 103,99 as of October 1, 2019;
- 103,75 as of October 1, 2020.
The variation in the index for the reference period for meal vouchers is therefore negative. By strictly applying the index, the exempt amount of meal vouchers should therefore have fallen in 2021 from 5,55 euros to 5,54 euros.
The URSSAF network site had also initially confirmed this new maximum exemption amount for employer participation. But URSSAF finally changed the value announced on its site to return to a maximum exemption of 5,55 euros.
The value of the restaurant voucher giving right to the maximum exemption therefore remains between €9,25 (employer's contribution of 60%) and €11,10 (employer's contribution of 50%)...
