What does the "Other" event mean for gift vouchers?

If the allocation of gift vouchers is less than or equal to 5% of the monthly social security ceiling (= €200 in 2026) per employee and over the calendar year, there is a presumption of non-liability for contributions.

👉 Thus, the employer can offer their employees gift allocations, which are exempt from charges and contributions provided that the allocations given to an employee during a calendar year do not exceed the 5% threshold.

The allocation can be paid in one or several instalments.

🎊 Generally, employers give this type of allocation during a festive occasion within the company (e.g., staff party, anniversary, Labour Day, etc.).

👉 The ceiling applies "to all benefits combined". For example, if an employee is given a box of chocolates and a gift card, the total amount must not exceed the monthly social security ceiling.

👉 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.