What is the gift voucher limit per employee and per event?

The maximum amount allowed in gift vouchers per employee and per event is equivalent to 5% of the monthly Social Security ceiling, which is €200 for 2026. 

➡️ If this threshold is exceeded, URSSAF considers that the employer is liable for contributions and charges from the first euro that exceeds the aforementioned threshold. 

2 events particularly concerning family situations required adaptation: ­ 

• 🎒 Back to school: the threshold is 5% per child;
• 🎁 Christmas: the threshold is 5% per child and 5% per employee. ­

 💑 In the case of spouses working within the same company, the 5% threshold applies to each of them. 

💡 Can gift vouchers and benefits in kind be combined? 

In the event of an employee receiving, for the same event, a gift voucher and a gift in kind, their amounts must be combined to assess the threshold of the value in line with customary practices.