The employer may grant those employees who will be taking their meals at odd hours, on account of their being deployed either on shift-work, night-work or on some other unusual schedule, a meal allowance to make up for the extra cost thereby incurred. Although the employees will draw that allowance as a lump-sum, and need present no vouchers, receipts etc., it will nevertheless qualify as business-expenses rather than a taxable wage-perk.
The French Supreme Court (Cour de Cassation) has just held that where the employer grants such allowances, whether for day- or for night-work (the former owing to company custom, the latter via an ad hoc Rider to the Collective Bargaining Agreement), they need not be worked into holiday-pay calculations. Cass. soc. 28 juin 2018, n° 17-11.714 FS-PB