As an administrator or member of the Works Council (CSE), here are the URSSAF exemption rules that apply to Swile Holiday Benefits.
💡 Is there an exemption limit?
There is no legal euro limit for benefiting from the URSSAF exemption on Holiday Benefits. The allowance is exempt from social security contributions regardless of the amount, provided it is funded by the CSE's Social and Cultural Activities (ASC) budget, and not by the employer — except for companies with fewer than 50 employees without a CSE managing the ASC.
Who can fund Holiday Benefits and benefit from the URSSAF exemption?
Funding for Swile Holiday Benefits is only exempt from social security contributions in certain specific cases:
✅ Funding exempt from social security contributions
- Funding by the CSE using its Social and Cultural Activities (ASC) budget.
- Funding by the employer in companies with fewer than 50 employees and no CSE managing the ASC: these employers can manage the ASC and benefit from social security exemptions.
🚫 Funding not exempt
- Funding by the employer in companies with more than 50 employees and/or with a CSE: contributions to social activities are not exempt from social security contributions.
💡 Find out more
The rules that apply to CSE benefits are detailed on the URSSAF website: Rules relating to CSE benefits.
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