Gift vouchers and gift cards are popular employee benefits. Offering gift vouchers for Christmas, births or weddings is an excellent way to motivate your teams. However,URSSAF strictly regulates their use. By complying with the rules, companies can benefit from exemption from social security contributions.
📓 Exemption conditions for gift vouchers
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Exemption ceiling: How much can you offer without contributions?
Gift vouchers are exempt from social security contributions provided they do not exceed a certain amount. This amount corresponds to 5% of the monthly Social Security ceiling, which is equivalent to €183 for 2024. In other words, you can offer up to €183 per event and per employee, without having to pay any social security contributions. If you exceed this amount, the entire sum becomes subject to contributions.
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Specific opportunities defined by URSSAF
Gift vouchers must be distributed at specific times to benefit from the exemption. Here are the main events defined by URSSAF:
- Birth or adoption: Congratulate an employee on the arrival of a child with a tax-free gift voucher.
- Marriage or PACS: Celebrate this major event in an employee's life.
- Retirement: Thank your employees for their careers with a gift voucher.
- Mother's and Father's Day: giving a gift voucher on these occasions is exempt from contributions.
- Sainte-Catherine and Saint-Nicolas: Special celebrations for young women aged 25 and boys under 12.
- Christmas: This is one of the most popular occasions for distributing gift vouchers. You can offer them to employees and their children under 16.
- Back-to-school: You can offer gift vouchers to employees with children under the age of 26 who are still at school.
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Non-discrimination :
The allocation of gift vouchers must respect the principle of fairness. All employees must be eligible, regardless of position, status or seniority. For example, if you offer a gift voucher at Christmas, all your employees must be eligible, whether they are on fixed-term contracts, permanent contracts or apprenticeships.
🎁 How can employees use their gift vouchers?
Gift vouchers can be used in a wide range of outlets: supermarkets, local shops, but also in specific sectors such as culture (bookshops, cinemas) and leisure. For example, an employee can use them to buy cinema tickets, books or clothes. However, it is forbidden to buy unauthorized products, such as alcoholic beverages, with these vouchers.
🏆 How do you manage your company's gift vouchers?
Companies can choose to distribute physical gift vouchers or opt for dematerialized gift cards, which are often more convenient for employees and easier to manage for employers. By choosing a dematerialized solution, you can track the amounts distributed and how they are used, which makes it easier to comply with the exemption criteria defined by URSSAF. It is essential to keep good documentation of these allocations to avoid any risk of control.
🤔 Why offer gift vouchers to your your
employees?
Gift vouchers are an excellent way of rewarding your employees and building loyalty. For example, by offering €150 in gift vouchers for Christmas, you can give your employees a bonus exempt from social security contributions, while boosting their motivation. It's a flexible solution, suited to every occasion, and also helps support local businesses and major retailers.
Gift vouchers and gift cards are effective ways of rewarding your employees while benefiting from exemption from social security contributions. By respecting the criteria defined by URSSAF - in particular the annual ceiling of €183 and specific events - you maximize the benefits for your employees while remaining compliant with regulations. Remember to properly manage and document their distribution to ensure optimum use of this advantageous scheme.
