During the Christmas period, employers may give gifts and vouchers to their employees.
These vouchers are exempted from social contributions. However, this exemption is limited to 5% of the social security ceiling (159€ in 2015).
This exemption is per employee, per children under 17 years old per civil year.
Gifts and vouchers are not limited to the Christmas period
The exemption for social contributions of the vouchers is not limited to the year-end period. It is also valid for special events such as weddings, birth of a child, retirement, mother’s and father’s day, Sainte-Catherine, Saint-Nicolas and new school year beginning.