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21 novembre 2024Gift cards and purchase vouchers
The end of the year and the holiday season are approaching.
On this occasion, many CSEs (Social and Economic Committees) or employers grant gift vouchers or purchase vouchers to their employees.
The French administration allows these benefits to be exempt from social security contributions under certain conditions:
- If the total amount of gift cards and purchase vouchers given to an employee in a calendar year does not exceed 5% of the monthly social security ceiling (i.e. €193 in 2024) > Gift vouchers are exempt from social security contributions.
- If the total amount of gift cards and purchase vouchers given to an employee in a calendar year exceeds 5% of the monthly social security ceiling : > each voucher must be individually assessed to determine whether it meets the 3 cumulative conditions for exemption from social security contributions.
Informations importantes :
Important information:
The purchase voucher or gift cards must be used in connection with the event it is intended for.
The purchase voucher must specify the type of goods it can be used for, one or more store sections, or the name of one or more specific stores (excluding fuel and general food products, except for luxury food items with an established festive nature).
The use of the purchase voucher must relate to the event for which it is granted.
For example, if the purchase 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 purchase voucher must also be issued at the time of the event (December for Christmas vouchers, September for back to school vouchers, etc.).
Have you considered the culture voucher?
Find all the details about this scheme here https://www.urssaf.fr/accueil/employeur/gerer-entreprise/comite-social-et-economique/prestations-CSE-exonerees.html
Please note:
The exemption for purchase vouchers or gift cards that meet the 3 conditions is simply a ministerial tolerance that cannot therefore be enforced against judges or URSSAF.
The French Court of Cassation refused to apply this administrative tolerance. In its view, gifts cards or purchase 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 bring together the applicable regulations, does not mention this possibility of exemption.
Your Exco accounting firm is at your side to help you through the process, so don’t hesitate to contact us.
Votre Cabinet d’expertise comptable est à vos côtés pour vous accompagner dans vos démarches, n’hésitez pas à nous solliciter.
