French Labour Code
In forceWhen meal vouchers are issued in dematerialised form, the following provisions apply:
1° The information provided for in 1° and 2° of article R. 3262-1-1 appears clearly on the physical medium of the dematerialised payment. If the payment is made from terminal equipment, within the meaning of 10° of Article L. 32 of the French Post and Electronic Communications Code, used by the employee and incorporating an electronic payment function, this information can be accessed directly on this equipment;
2° The issuer shall ensure that each employee has permanent access, free of charge, by text message, by telephone or directly on the terminal equipment mentioned in 1°, to the following information:
a) The balance of their personal meal voucher account, distinguishing between the amount of meal vouchers issued during the previous calendar year which have not expired and, during the fifteen-day period mentioned in the second paragraph of article R. 3262-5, the amount of meal vouchers that have expired;
b) The expiry date of the vouchers as well as the deadline by which expired vouchers may be exchanged;
c) The amount of the value of the voucher in full discharge of its obligations, any change in this value in full discharge of its obligations also being the subject of prior information to the employee on a durable medium;
3° The serial number characterising the issue mentioned in 5° of article R. 3262-1-1 is kept by the issuer in a database which associates this number with an identifier guaranteeing that the payment is made to a person or body mentioned in the second paragraph of Article L. 3262-3. This database also associates this serial number with the calendar year of issue provided for in 4° of article R. 3262-1-1;
4° The issuer implements a function ensuring that no vouchers issued during the current year can be used by the employee until he has used all the vouchers issued during the previous calendar year in breach of the provisions of the second paragraph of article R. 3262-5 ;
5° The issuer implements an automatic payment blocking function preventing the use of meal vouchers when one of the following obligations is not met:
a) Those provided for in 3° and 4° of this article;
b) Those provided for in articles R. 3262-8 and R. 3262-10 of this code;
6° The balance of the employee's personal meal voucher account may not be converted to paper format, except for those employees who, as part of the activities of the company employing them, mainly carry out their duties away from the premises of this company. In this case, the issuer's database mentioned in 3° above records conversion operations by employer and by employee.
