Holiday season

Company gift: what rules?

Publié le 21 novembre 2024 - Directorate for Legal and Administrative Information (Prime Minister)

As Christmas approaches, Entrepreneur.Service-Public.fr reminds you of the rules applicable to company gifts that employees can benefit from.

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Image 1Crédits: juliasudnitskaya - stock.adobe.com

Application of exemption from social contributions

For the year 2024, gifts and vouchers are exempt from contributions and social contributions where their aggregate value does not exceed €193 per employee.

However, where this threshold is exceeded, the contribution exemption requires:

  • the gift or voucher is attributed to the employee because of an event (Christmas, wedding, birth...);
  • the use or nature of the gift or voucher is determined by the employer;
  • the amount of the gift or voucher is not disproportionate to the event.

If these conditions are not fulfilled, the total amount of the gift or voucher will be subject to social contributions.

FYI  

The threshold for exemption from contributions shall be 5 % of the monthly social security ceiling.

Please note

When an employee receives a voucher and a gift for the same event, their amounts must be aggregated in order to assess the threshold for exemption.

Christmas-specific provisions

Gifts and vouchers issued by the employer at Christmas must match the event.

Thus, the employee's voucher must give access to goods related to the children's Christmas.

Example :

Toys, clothes, books, records,...

For Christmas holidays, the threshold for exemption from social contributions is €193 per employee and per child.

Only children aged 16 years or younger are included in the calculation.

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