Calculez l’avantage nourriture : vos questions
💰 In the hotels, cafes, and restaurants (CHR) sector, employers are obliged by the Parodi decree dated February 22, 1946, modified on October 1, 1947, to provide meals or a compensatory indemnity based on work schedules, leading to variations in the reported meals per month (e.g., 42, 39, 37, or 36). A ministerial circular from March 9, 1990, determines that meals must be provided when the business is open and the employee is present. Paid leave and sick leave do not include food benefits. The CHR collective agreement article 35-2 refers to, but doesn't specify, these benefits; instead, the calculation of paid leave compensation is detailed in the Labor Code's article L.3141-22 and CHR's article 24. As of January 1, 2024, the value of meals provided or compensated is set at €4.15 each, included in the gross salary for social contributions. Employers must also remit a TVA (tax) at a flat rate of €0.32 per meal provided from January 1, 2024, calculated using a formula involving the minimum guaranteed amount.
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