Who can contribute financially to Holiday Benefits (to qualify for URSSAF exemptions)?

⚖️ It’s the Works Council (CSE) that can contribute financially to the Holiday Benefit using its social and cultural activities budget (ASC). This is then exempt from social security contributions. 

👉 For companies without a Works Council (CSE) and with fewer than 50 employees, the employer can provide funding and still benefit from exemptions. In fact, employers who are required to set up a Works Council but have fewer than 50 employees (where the CSE does not manage social and cultural activities) can manage the ASC and benefit from social security exemptions. See: https://www.urssaf.fr/accueil/employeur/gerer-entreprise/comite-social-et-economique/regle-prestations-cse.html 

❌ For other companies with more than 50 employees and/or with a Works Council, employer funding for social activities is not exempt from social security contributions.