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Contributions and social contributions
2023 Rugby World Cup and 2024 OJ: 2023 gift ceiling set at €917
Publié le null - Directorate for Legal and Administrative Information (Prime Minister)
In view of the 2023 Rugby World Cup and the 2024 Olympic and Paralympic Games, it will be possible, on an exceptional basis, for company Social and Economic Committees (ESCs) or employers in the absence of ESCs to allocate places to their employees to attend these events. These company gifts are not subject to social or tax levies.
France is currently preparing to host the Rugby World Cup in 2023 and the 2024 Paris Olympic and Paralympic Games. In order to optimize the participation of the French public in these two major events, the Ministry of the Economy has indicated that the advantage in kind of the allocation of tickets to employees will not be subject to social or tax levies below a certain ceiling.
This exceptional ceiling applicable to vouchers and gifts awarded under these events shall be increased to 25% the monthly ceiling for social security (compared with 5% for other benefits granted by the ESCs), or EUR 917 for 2023. Beyond this limit, only the higher portion will be subject to social and fiscal levies.
In practice, ESCs, or employers in the absence of ESCs, will be able to award their employees dedicated tickets or vouchers and gifts in kind (transport, accommodation, miscellaneous gifts, etc.) for these forthcoming events.