Overview

• The proposal in the 2026 PLFSS would apply an 8% employer contribution to tickets‑restaurant, chèques‑vacances and other CSE‑funded benefits.
• Parliament begins examining the budget on October 20, with a vote on the social security financing bill expected in November.
• Bercy frames the measure as part of a broader effort to find €44 billion in savings and estimates the levy could yield nearly €1 billion.
• The government cites Cour des comptes data showing voucher values rose faster than base pay from 2018 to 2023 to justify curbing substitution of tax‑exempt perks for wages.
• Hospitality and travel groups warn employers may cut back these benefits, which they say would hurt consumer spending in small hotels, restaurants and tourism businesses.