In 2025, the exemption ceiling for vouchers and gift certificates awarded to employees will be raised to €196, compared with €193 in 2024. This update represents an opportunity for companies and CSEs to optimize their benefits policy while increasing employees' purchasing power.
What are the new rules?
As it does every year,URSSAF sets a maximum amount for the allocation of vouchers or gifts exempt from social security contributions. In 2025, this amount corresponds to 5% of the monthly Social Security ceiling, i.e. €196.
The occasions concerned :
To qualify for the exemption, vouchers must be offered in specific cases defined by URSSAF, notably :
- Birth or adoption of a child.
- Marriage or PACS.
- Retirement.
- Mother's or Father's Day.
- Christmas (for employees and their children up to age 16).
- Back to school (for children under 26).
Additional conditions
For a voucher to be tax-exempt, it is essential :
- That it be awarded in connection with a framed occasion.
- That its use is clearly defined (for example, a specific department in a store or a particular brand).
Why is this upgrade important?
The increase in the ceiling to €196 reflects the growing needs of employees and the importance of benefits in building loyalty and recognition at work. Indeed, according to several studies, 70% of employees consider benefits to be a key criterion for satisfaction with their company.
This measure also makes it possible to :
- Increase employees' purchasing power in a direct and tangible way.
- Support local consumption, often encouraged by CSEs thanks to partnerships with retailers close to the beneficiaries.
- Modernize benefits policy while controlling payroll costs.
How can companies prepare?
To take full advantage of this upgrade, we recommend :
- Adjust employee benefits budgets for 2025.
- Communicate effectively with employees about these schemes and the opportunities involved.
- Work with modern, flexible solutions that simplify the management of vouchers and gifts, while meeting expectations for transparency and convenience.
Strategic leverage for works councils and companies
Raising the URSSAF ceiling is a real lever for improving employee satisfaction and loyalty. By integrating this change into their employee benefits strategy, companies and CSEs strengthen their commitment to employees while complying with tax constraints.
