The festive season is over, but there are many other occasions to mark the year: back-to-school, births, special events... These are all good times to offer gift vouchers or e-gifts to your employees.
Under certain conditions, these benefits may be exempt from social security contributions.
- si le montant global des chèques cadeaux et bons d’achats attribués à un salarié sur l’année civile n’excède pas 5% du plafond mensuel de la sécurité sociale (soit 200 € en 2026) > les chèques cadeaux sont exonérés de cotisations sociales.
- If the total amount of gift vouchers awarded to an employee over a calendar year exceeds 5% of the monthly social security ceiling: > each voucher must be examined individually to check whether it meets the 3 cumulative conditions for exemption from contributions.
Important information:
The voucher or gift certificate must be used in connection with the event.
The voucher must mention either the nature of the goods it enables you to purchase, or one or more departments of a department store or the name of one or more stores (excluding fuel and food products, with the exception of "luxury" food products of a festive nature).
The use of the voucher must be related to the event for which it is awarded.
Ex: If the voucher is for a child's Christmas, it must be for goods related to the event, such as toys, books, records, clothing, leisure or sports equipment.
The voucher must also be awarded at the time the event occurs (in December for Christmas vouchers, in September for back-to-school vouchers, etc.).
Have you thought about Culture Vouchers?
Please note: The exemption of vouchers or gift certificates that meet the 3 conditions is simply a ministerial tolerance that cannot be invoked against judges or URSSAF.
The French Supreme Court (Cour de cassation) refuses to apply this administrative tolerance. In its view, gifts or vouchers offered to employees by the CSE or directly by the employer are in principle subject to social security contributions.
The BOSS (Bulletin officiel de la Sécurité Sociale), whose aim is to compile the applicable regulations, makes no mention of this possibility of exemption.
