Application of an exemption from social contributions
For the year 2024, gifts and vouchers are exempt from contributions and social security contributions when their cumulative value does not exceed 193 € per employee.
However, when this threshold is exceeded, exemption from contributions requires:
- that the gift or voucher is awarded to the employee due to an event (Christmas, wedding, birth, etc.);
- that the use or nature of the gift or voucher is determined by the employer;
- that the amount of the gift or voucher is not disproportionate to the event.
If these conditions are not met, the total amount of the gift or voucher will be subject to social security contributions.
Namely
The threshold not to be exceeded to benefit from an exemption from contributions corresponds to 5% of the monthly social security ceiling.
To note
When an employee receives a voucher and a gift for the same event, their amounts must be combined in order to assess the threshold giving right to exemption.
Provisions specific to Christmas
Gifts and vouchers issued by the employer at Christmas must correspond to the event.
Thus, the beneficiary employee’s voucher must give access to goods related to Christmas.
Example :
Toys, clothes, books, records,…
For the Christmas holidays, the threshold for exemption from social security contributions is 193 € per employee and per child.
Only children aged 16 or under are included in the calculation.
Business
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