“I eat in my restaurant, since I spend my days there.” This seemingly innocuous sentence, uttered by chef Arnaud Bloquel, 33, during an inspection by a Urssaf inspector in April 2018, was in fact a bombshell. It exploded two
weeks later when the owner of the Orchidéa and Le Square restaurants in Saint-François, Guadeloupe, received a tax adjustment for 14,000 euros! A letter that chilled this talented young chef, known for combining traditional cuisine with Guadeloupean products. The rule is simple: a meal eaten at one’s workplace is a benefit in kind that must be declared, as it is subject to social security contributions and income tax. The French social security agency, Urssaf, assesses the price of each employee meal at a flat rate of €3.62, but employers are free to declare a higher amount. Restaurant owners without an employment contract, such as majority shareholders, must also declare their meals, but they are not eligible for the same flat rate. €107 withheld per meal!
“Urssaf has adopted a practice, subsequently upheld by the Court of Cassation, which consists of determining the benefit in kind based on the price of the cheapest menu offered to customers in their establishment,” explains lawyer Sophie Petroussenko, who represents the UMIH (Union of Trades and Industries in the Hotel and Catering Sector) of Île-de-France. However, Urssaf can also choose to base its calculations on the average customer spend per meal. “That’s what she did for Arnaud Bloquel. While his cheapest menu is priced at 49 euros, the average bill for a customer in his gastronomic restaurant comes to 107 euros. This sum was therefore used to calculate the tax adjustment. A far cry from the 6 euros he declares for his employees, even though they eat the same thing together! “I save the premium ingredients for the customers and I eat pasta or simple, inexpensive dishes for myself, like the rest of my team,” explains the chef, named “Guadeloupe Chef of the Year” in the Gault & Millau Antilles-Guyane 2019 guide.
At the office of Gérald Darmanin, Minister of Public Action and Accounts, the affair We’re talking about it has caused a stir. “We discovered the 2002 decree and immediately took up the case,” a source close to the minister explained. On October 21, he tweeted: “Yes, an absurd situation resulting from an obsolete rule! I will propose as soon as possible, with Agnès Buzyn (the Minister of Solidarity and Health, Editor’s note), to change this and ask the URSSAF (French social security collection agency) to reconsider the case of this chef…” And more broadly, to examine the cases of all these majority shareholders because the situation of Arnaud Bloquel is “neither new nor
unique,” according to lawyer Sophie Petroussenko.
A decree is coming soon. Arnaud Bloquel, who has become the symbol of this tax anomaly, has received numerous messages of support from outraged restaurant owners. He is indignant: “I am a small business owner, I don’t pay myself a salary, and I comply with hygiene and safety standards. Why didn’t the inspector explain the rule to me during the inspection?” This is sure to further anger business owners with the French social security agency (Urssaf), just as Emmanuel Macron wants to improve their relationship. The law on the “right to make a mistake,” a presidential promise championed by Gérald Darmanin and passed on July 31, 2018, also applies to Urssaf users. Any person or company that makes a mistake for the first time, without bad faith, can rectify their situation without paying a fine. Too late for Arnaud Bloquel. The ministry also plans to review the issue of meals for majority-owned restaurant owners who “eat pasta with a drizzle of olive oil.” Discussions are underway with the Ministry of Solidarity and Health, and a decree should be signed soon. In the meantime, the URSSAF (French social security agency) has been instructed to no longer apply this rule. Arnaud Bloquel, for his part, obtained a payment plan for his tax adjustment and has now finished paying what he owed. The media attention surrounding his misadventure still surprises him, but he allows himself to dream: “If this buzz, which started with a young chef in Guadeloupe, changes the law, that would be extraordinary.” The terrace of the Orchidéa overlooks the Saint-François golf course. The fine sandy beaches are not far away. Arnaud Bloquel wants to
continue fighting to offer the best in his restaurants and is actively preparing for the Meilleur Ouvrier de France (Best Craftsman of France) competition. Will the new regulations allow him to be reimbursed?
“We’re keeping our fingers crossed,” the chef hopes.
We have staff, overheads, and the cost of goods is high because we’re on an island. This money would be very welcome for the restaurant. It would also be a great way to show that the government wants to help small businesses grow.”