Gift vouchers, champagne, toys for children… Offer these benefits and enjoy a tax and social security boost in return!
Beyond their social value, these “small gifts” represent an ideal form of alternative compensation to reward your employees. Beneficial from both a tax and social standpoint, they can be exempt from taxes and social contributions, provided certain rules are complied with.
These benefits can take various forms: gifts, cash bonuses, or gift vouchers.
When opting for gift vouchers (like those on the same electronic card as meal and eco vouchers), specific conditions apply:
- 🎁 Cannot be exchanged for cash
- 📆 Valid for a limited time (maximum 1 year)
- 🏢 Issued by accredited companies such as Sodexo, Edenred, or Monizze
Everything You Need to Know About Gift Occasions and Limits.
The gifts you grant (whether in cash, gift voucher or a specific gift) may only be granted for the following occasions and up to a certain amount:
| Event | Amount |
| St Nicholas, Christmas, New Year | €40 + €40 per child at charge (per calendar year – It is a total amount that can be split between the holidays (e.g., €15 for St. Nicholas and €25 for Christmas). |
| Pension | €40 per year of service (min. €120, max. €1,000) |
| Wedding or legal cohabitation
|
€245 |
| Seniority premium | Max. twice in the employee’s career
(1st time after 25 years – max. 1x monthly gross salary; 2nd time after 35 years – max. 2x monthly gross salary)
|
| Honorable distinction
|
€120 (per calendar year) |
| Remember, if these limits are exceeded, the entire gift becomes subject to social security contributions and taxes (except for the wedding/legal cohabitation premium where only the portion exceeding the limit will be subject to these) !
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Optimize Your Employee’s Salary Package
Looking for more ways to enhance your employee’s salary package? Discover tricks and tips here. If you need expert assistance, Pro-Pay offers in-house salary package expertise. Reach out to them using the contact sheet.
