{"id":8021,"date":"2014-07-07T17:31:07","date_gmt":"2014-07-07T15:31:07","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=8021"},"modified":"2025-07-18T13:31:20","modified_gmt":"2025-07-18T11:31:20","slug":"suspendre-tickets-restaurant-07072014avallau01","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/suspendre-tickets-restaurant-07072014avallau01\/","title":{"rendered":"Suspension des \u00ab\u00a0tickets restaurant\u00a0\u00bb pendant les cong\u00e9s"},"content":{"rendered":"<p>Peut-on suspendre les \u00ab\u00a0tickets restaurant\u00a0\u00bb des salari\u00e9s pendant les cong\u00e9s pay\u00e9s ? En cette p\u00e9riode estivale, quels sont les droits en la mati\u00e8re ?\u00a0 Certains\u00a0 dirigeants se demandent s\u2019ils peuvent, ou doivent, suspendre l\u2019attribution des titres-restaurant pendant les p\u00e9riodes de cong\u00e9s des salari\u00e9s.<\/p>\n<p>Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts de France, fait le point sur cette question.<\/p>\n<figure id=\"attachment_6392\" aria-describedby=\"caption-attachment-6392\" style=\"width: 218px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-6392 \" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/09\/approve-300x190.jpg\" alt=\"tickets restaurant\" width=\"218\" height=\"138\" \/><figcaption id=\"caption-attachment-6392\" class=\"wp-caption-text\">Peut-on suspendre les tickets restaurant pendant les cong\u00e9s pay\u00e9s ?<\/figcaption><\/figure>\n<h2>Rappel sur les tickets restaurant<\/h2>\n<div class=\"encadre-style\">Les tickets restaurant (ou titres restaurant) sont une participation de l\u2019employeur au frais de restauration engag\u00e9s par le personnel de l\u2019entreprise pendant les pauses repas (d\u00e9jeuner ou autre) des jours o\u00f9 ils travaillent.<\/div>\n<p>Normalement, on consid\u00e8re les tickets restaurant comme un avantage en nature. Ils supportent les cotisations sociales au m\u00eame titre que le salaire. Cependant ils b\u00e9n\u00e9ficient d&rsquo;une r\u00e9glementation particuli\u00e8re qui autorise l&rsquo;exon\u00e9ration de cotisations sociales, \u00e0 condition <span class=\"exergue\">:<\/span><\/p>\n<ul>\n<li>que la participation de l\u2019employeur varie entre 50 et 60% de la valeur du titre,<\/li>\n<li>que la participation de l&#8217;employeur soit inf\u00e9rieure \u00e0 5,69 euros pour 2022 (5,92 \u00e0 compter du 1er septembre 2\u00e022).<\/li>\n<\/ul>\n<h2>Les r\u00e8gles d\u2019attribution des tickets restaurant<\/h2>\n<p>Le code du travail pr\u00e9cise que les tickets restaurant peuvent s&rsquo;attribuer \u00e0 tous les salari\u00e9s qui doivent prendre un repas pendant leur temps de travail. Il est cependant pr\u00e9cis\u00e9 par l\u2019administration fiscale au travers d\u2019une r\u00e9ponse minist\u00e9rielle que \u00ab<span class=\"exergue\"> le personnel, dont les horaires de travail ne recouvrent pas l\u2019interruption utilis\u00e9e habituellement pour prendre un repas, ne peut pr\u00e9tendre aux titres restaurant<\/span> \u00bb.<\/p>\n<div class=\"encadre-style\"> Les salari\u00e9s en cong\u00e9s pay\u00e9s ne peuvent donc pas demander \u00e0 b\u00e9n\u00e9ficier de tickets restaurant pendant leurs jours d\u2019absence. L\u2019attribution des tickets restaurant pendant la p\u00e9riode de cong\u00e9s pay\u00e9s est impossible.<\/div>\n<p><span class=\"exergue\">Si l\u2019entreprise ne suspend pas la distribution de tickets restaurant pendant une p\u00e9riode d\u2019absence du salari\u00e9 (cong\u00e9s pay\u00e9s, maladie, RTT, etc.), on pourra consid\u00e9rer ces derniers comme des avantages en nature.<\/span> Et ils supporteront alors les cotisations sociales. Un contr\u00f4le fiscal les re-qualifiera,\u00a0 et ils feront l\u2019objet d\u2019un redressement.<\/p>\n<h2>Les avantages de la d\u00e9mat\u00e9rialisation des tickets restaurant<\/h2>\n<p>Pour rappel, depuis avril 2014, les titres-restaurant peuvent \u00eatre d\u00e9mat\u00e9rialis\u00e9s. \u00a0Cette d\u00e9marche ne supprime pas la possibilit\u00e9 pour les entreprises de conserver le format papier. Mais elle peut cependant offrir quelques avantages (ou inconv\u00e9nients) aux utilisateurs.<\/p>\n<h3>Les avantages du titre-restaurant d\u00e9mat\u00e9rialis\u00e9<\/h3>\n<p>Le titre-restaurant d\u00e9mat\u00e9rialis\u00e9 se pr\u00e9sente sous forme de carte \u00e0 puce. Il va permettre \u00e0 l\u2019utilisateur d\u2019\u00eatre factur\u00e9 au centime pr\u00e8s sans devoir ajouter \u00ab un petit quelque chose \u00bb pour <strong><span class=\"exergue\">ne pas perdre la diff\u00e9rence entre le ticket et le montant de l\u2019addition.<\/span><\/strong><\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"alignright wp-image-6460 size-medium\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/10\/up-down-hand-signs-216x300.jpg\" alt=\"ticket restaurant d\u00e9mat\u00e9rialis\u00e9\" width=\"216\" height=\"300\" \/>En cas de perte ou de vol de la carte, <span class=\"exergue\"><b>il est possible de faire opposition de la carte. (et d&rsquo;en faire r\u00e9\u00e9diter une nouvelle). <\/b>\u00c0 l&rsquo;oppos\u00e9, l<\/span>a perte ou le vol de titres-restaurant \u00ab\u00a0papier\u00a0\u00bb repr\u00e9sente toujours une perte s\u00e8che pour le salari\u00e9.<\/p>\n<h3>Les inconv\u00e9nients du titre- restaurant d\u00e9mat\u00e9rialis\u00e9<\/h3>\n<p>Le contr\u00f4le de l\u2019administration sur l\u2019utilisation de titre-restaurant se renforce avec l\u2019apparition de la d\u00e9mat\u00e9rialisation :<\/p>\n<ul>\n<li>il ne sera <span class=\"exergue\">plus possible de payer avec des titres-restaurant les jours o\u00f9 on ne travaille pas<\/span> comme le dimanche ou les jours f\u00e9ri\u00e9s,<\/li>\n<li>le salari\u00e9 devra <span class=\"exergue\">se limiter \u00e0 une d\u00e9pense quotidienne de 25 euros,<\/span><\/li>\n<li>il devient <span class=\"exergue\">impossible de r\u00e9gler des achats dans un supermarch\u00e9<\/span> (sauf pour les plats cuisin\u00e9s, les produits laitiers et les fruits et l\u00e9gumes).<\/li>\n<\/ul>\n<p>Le titre n&rsquo;est plus cessible \u00e0 son conjoint, ses enfants ou toute autre personne.<\/p>\n<p>&nbsp;<\/p>\n<p class=\"p1\"><span class=\"s1\">Cet article vous a plu ? Laissez nous donc votre avis dans les commentaires ci dessous ! Et, pour plus d\u2019informations pour faire b\u00e9n\u00e9ficier les salari\u00e9s de titres restaurant, retrouvez nos articles sur le blog de Valoxy :<\/span><\/p>\n<ul>\n<li class=\"p1\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/le-titre-restaurant\/\"><span class=\"s3\">Le titre-restaurant<\/span><\/a><\/span><\/li>\n<li class=\"p1\"><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/le-salarie-en-teletravail-peut-il-beneficier-de-titres-restaurants\/\" target=\"_self\" rel=\"noopener\">Le salari\u00e9 en t\u00e9l\u00e9travail peut-il b\u00e9n\u00e9ficier de titres-restaurants ?<\/a><\/li>\n<li class=\"p1\"><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/les-doggy-bags-seront-bientot-obligatoires-dans-les-restaurants\/\" target=\"_self\" rel=\"noopener\">Les doggy bags seront bient\u00f4t obligatoires dans les restaurants !<\/a><\/li>\n<li class=\"p1\"><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/le-titre-restaurant-2\/\" target=\"_self\" rel=\"noopener\">Le plafond journalier d&rsquo;utilisation des titre-restaurant fix\u00e9 \u00e0 25 \u20ac<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Peut-on suspendre les \u00ab\u00a0tickets restaurant\u00a0\u00bb des salari\u00e9s pendant les cong\u00e9s pay\u00e9s ? En cette p\u00e9riode estivale, quels sont les droits en la mati\u00e8re ?\u00a0 Certains\u00a0 dirigeants se demandent s\u2019ils peuvent, ou doivent, suspendre l\u2019attribution des titres-restaurant pendant les p\u00e9riodes de&#8230;<\/p>\n","protected":false},"author":1,"featured_media":6507,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[],"class_list":["post-8021","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-social-rh"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Suspension des &quot;tickets restaurant&quot; pendant les cong\u00e9s | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"Peut-on suspendre les &quot;tickets restaurant&quot; des salari\u00e9s pendant les cong\u00e9s pay\u00e9s ? 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