In principle, yes, gift vouchers are subject to National Insurance contributions, as they are strictly considered a benefit in kind provided by the employer “in return for or on the occasion of work” (unless they are a form of financial assistance).
However, they are excluded from the basis for social security contributions under an administrative concession, provided that the following three cumulative conditions are met:
1️⃣ Awarded on the occasion of specific events listed by URSSAF. The voucher must be given at the time the event takes place.
2️⃣ The use must be specified, meaning it must state the type of specific item, one or more specific departments in a department store, or the name of one or more shops linked to the event.
3️⃣ The value of the voucher must be in line with usual practice, with a limit set at 5% of the Social Security ceiling per event, per employee, and per calendar year (which is €200 in 2026).
In addition, the employer must ensure that gift vouchers are awarded in accordance with the principle of equal treatment among employees.
Please note: culture vouchers are not subject to any exemption limit, either in terms of amount or occasions, provided that the spending is exclusively on goods or services of a cultural nature.
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