© - ATH all rights reserved - Edition 2024 41 2024 EMPLOYER’S GUIDE SHOPPING VOUCHERS AND GIFT CERTIFICATES The employer may give employees gift vouchers for specific events in their life and these are exempt from social security contributions if they do not exceed 5 % of the monthly social security limit over the year (€ 193 in 2024). This cap can be exceeded under certain conditions : for example for Christmas or return to school, the threshold is 5 % per child per event. The employer can give « culture vouchers » to its employees, to help pay for cultural products or services only (cinema tickets, museums, books, DVDs...) which are totally exempt from social security contributions. The exemption applicable to shopping vouchers or gift certificates does not apply to those paid by the employer when there is a Social and Economic Committee (CSE) (companies with at least 50 employees). Ask us, this exemption relies on a URSSAF waiver with strict application conditions. Please note that specific arrangements are planned for gift vouchers granted for 2024 Olympic Games. BENEFITS IN KIND Benefits in kind correspond to goods or services provided by the employer for free (or in return for a contribution less than their actual value) for employees’ private use : • Vehicle, company accommodation, food..., • Computing and communication equipment : PC, mobile, software programmes, Internet… Benefits in kind are liable for social security contributions (refer to Fact Sheet 22). Ask us about the methods for valuing benefits in kind. HOLIDAY VOUCHERS In companies with less than 50 employees, the employer’s contribution to holiday vouchers is exempt from social security contributions (excluding CSG/ CRDS and transport payment) up to a limit of 30 % of the monthly minimum wage per employee and per year, if certain conditions are met. Managers of companies with less than 50 employees can also receive holiday vouchers. Ask us about how to organise holiday vouchers. CHÈQUE EMPLOI SERVICE UNIVERSEL (CESU) The employer can help fund CESUs [vouchers for domestic and personal services] for its employees. The employee can use these pre-financed vouchers to pay for domestic workers or personal service providers. Subsidies paid by the company are exempt from social security charges within a certain limit (€ 2,421 as of 1 january 2024). The company benefits from a tax credit of 25 % of subsidies paid. The director or manager of the company can also receive such vouchers provided that all employees are entitled to them. SPORTS EQUIPMENT The provision by the employer of shared sports equipment and the funding of sports for all employees are exempt from social security contributions within certain limits. « Peripheral » benefits do not appear on the payslip, so it’s important to ensure employees appreciate them.
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