Restaurant tickets and wage portage: what are your rights?
Wage portage is a solution that consists of the design of a three-party contract between a portage company, an independent worker, freelancer or autoentrepreneur and a client, for which services are provided. This form of employment contract allows many things such as the preservation of entrepreneurial freedom while benefiting from advantages specific to employees. Focus on one of the aspects of the remuneration in wage portage on restaurant tickets!
The main advantages of wage portage
By opting for the status of wage portage, the autoentrepreneur can consider benefiting from numerous advantages specific to employees including tax benefits and other allowances. This is in particular due to the fact that the employee carried contributes thanks to his turnover related to its activity.
Thus, the freelancer who chooses the porting solution is granted the general social security system. But the carrier company having the status of employer, it supports various other contributions and taxes such as:
- income tax,
- Employer and employee social security contributions,
- Various other tax levies and social charges.
These various contributions are the subject of a Social Declaration Nominative (DSN) which allows the transmission of data to the different social organizations such as URSSAF, CPAM or Pôle Emploi.
The various social, employer and employee contributions
Here are the main contributions of a carried employee:
- Family allowances,
- Health and everything related to accidents at work;
- The CSG / CRDS.
Various other tax levies and social charges
The collective agreement of the branch provides for other contributions from the share of the wage portage company. They are specific to professional status of the employee carried:
- Compulsory social contributions: training, occupational medicine, conventional contribution to social dialogue;
- Social and fiscal levies such as the contribution on the value of companies (CVAE), the tax on company vehicles (TVS) or the social solidarity contribution of companies (C3S);
- The various other charges which make it possible to cover and protect the employee carried and all that is related to it: professional insurance; financial guarantees, factoring costs and cover for unpaid bills and disputes (as with late billing, for example).
Wage portage and restaurant vouchers
As you will have understood, wage portage allows many allowances which are usually specific to the status of employee under the general scheme. These allowances allow him to improve his tax situation and optimize professional expenses. In effect, as for a conventional employee, the elements of optimization tax, such as employee savings plans or gift and restaurants, may be exempt or benefit from a tax reduction.
How do restaurant tickets work in wage portage?
The employee in a portage situation can request tickets restaurants as soon as they are registered in the EPS. Depending on the company of wage portage, these lunch vouchers or tickets can take various and varied forms:
- Paper meal vouchers,
- Maps (like Swile, for example).
Thanks to these different means of payment, the employee carried, just like a conventional employee, will be able to reduce his daily expenses up to a certain predefined amount. This can range from simple errands and purchases in supermarkets to the delivery of meals through a lunch or dinner at the restaurant.
Some of these restaurant vouchers or cards are covered by the wage portage company. It can be up to 60%. Nevertheless, the professional status of employee requires that the cost of lunch vouchers remain the responsibility of the freelancer.
The exceptional situation of the frequent traveler
Frequent traveler status is granted to employees who carry out large-scale movements, over a period long enough to that they do not have the opportunity to return home for lunch, the noon or dinner, in the evening. For these specific cases, the amount of the lunch or dinner allowance is set by URSSAF itself.
The meal allowance package for frequent flyers works like follows:
- 19.40 euros for the first 3 months;
- 16.50 euros from 4 to 24 months;
- 13.60 euros from 25 to 72 months.
Conditions of eligibility :
Attention, despite the fact that the expenses for these meals do not require no proof, there are conditions to benefit from this frequent traveler package:
- The reasonable impossibility of going to his home for lunch or dinner;
- A distance between home and work that is greater than 50 km and 1 hour 30 minutes by public transport;
- The place of work and the residence are not both located in Ile-De-France.
The situation of the little traveler
There is also the status of little traveler, who travels occasionally away from home. Here, the lunch or dinner allowance amounts to 19.10 euros. It is valid for the first 55 days of each of the employee's missions in a wage portage situation.
The non-package situation
There is a third situation which is outside the scope of the restaurant vouchers: the statement of actual costs. Thus, there exists two main configurations:
- The carried employee sends his invoices in the form of an expense report, if it concerns a meal with a client.
- The carried employee sends a time-stamped invoice for meals taken outside the package during occasional trips which prevents the return to home or work site.
Attention, these solutions are only allowed from Monday noon to Friday noon. Friday evening, Saturday and Sunday, as well as the days public holidays are not eligible.
Optimization tools to use sensibly
Professional expenses such as meal expenses can be great ways to improve your tax system. However, be careful, the less the employee contributes, the more his contributions decrease while his remuneration increases. Do not hesitate to refer to experts!