In principle, yes, gift vouchers are subject to social contributions, as they are strictly speaking a benefit in kind provided by the employer "in return for or on the occasion of work" (unless it is a form of relief).
However, they are excluded from the social security contributions base under an administrative tolerance, provided the following 3 cumulative conditions are met:
1️⃣ Granted on the occasion of specific events listed by URSSAF. The voucher must be issued at the time the event occurs.
2️⃣ Usage must be specified, meaning it should state the nature of a specific item, one or more specific departments of a department store, or the name of one or more shops related to the event.
3️⃣ The value of the voucher must be in line with customary practices, a threshold of 5% of the social security ceiling is set per event, per employee, and per calendar year (i.e., €200 in 2026).
Furthermore, the employer ensures that the distribution of gift vouchers respects the principle of equal treatment among employees.
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