Tax-free cap on the employer's share of meal vouchers raised to €5.92

Article 1 of the amending finance law of 16 August 2022 raises from €5.69 to €5.92 per voucher the limit of the income tax and social contribution exemption for the employer's share of meal vouchers issued from 1 September to 31 December 2022, a 4% increase. It also provides for the revaluation, from 1 September 2022, of meal expense reimbursements excluded from the contribution base. The article comes from an amendment by the general rapporteur of the National Assembly finance committee, Jean-René Cazeneuve.