Gift vouchers can be excluded from social security contributions if the exemption conditions are met. The maximum amount allowed is equivalent to 5% of the monthly Social Security ceiling per employee and per event, which is €200 in 2026.
The culture voucher is not subject to any exemption limit, either on the amounts or the occasions. The exemption applies if the expenses relate exclusively to goods or services of a cultural nature.
What is the exemption limit for gift vouchers?
The maximum amount allowed in gift vouchers is equivalent to 5% of the monthly Social Security ceiling per employee and per event, which is €200 in 2026.
This rule applies to gift vouchers only when they are given for events listed by Urssaf.
⚠️ What happens if the threshold is exceeded?
If the threshold is exceeded, the employer must pay contributions and charges from the very first euro over the limit.
What rules apply to gift vouchers for family events?
Two events related to family circumstances have a specific rule:
- Back to school: the threshold is 5% per child.
- Christmas: the threshold is 5% per child and 5% per employee.
When spouses work in the same company, the 5% threshold applies to each of them individually.
What is the exemption limit for the culture voucher?
The culture voucher is not subject to any exemption limit, either on the amounts or the occasions.
The exemption from social security contributions applies with no limit on the amount if the expenses made relate exclusively to goods or services of a cultural nature.
Can you combine a gift voucher and a benefit in kind for the same event?
When an employee receives both a voucher and a gift in kind for the same event, the amounts must be added together to check that the threshold in line with standard practice is not exceeded.
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