1. Gift Vouchers / Shopping Vouchers
As the end of the year approaches, this is a reminder of the rules applicable to the allocation of shopping vouchers or gift vouchers to employees.
They are granted, on a voluntary basis, by the Social and Economic Council (Comité Social et Économique – CSE in French) or, if this institution does not exist in the company, by the employer.
Gift vouchers are exempt from social security contributions under the following conditions:
- Maximum amount of the gift voucher: €196 in 2025 (5% of the PMSS – Plafond Mensuel de la Sécurité Sociale in French).
- The gift voucher must be offered in connection with a specific event (marriage, civil union, birth, adoption, retirement, Mother’s Day / Father’s Day, Saint Catherine’s Day, Saint Nicholas’ Day, Christmas, and back-to-school).
Christmas gift voucher: for employees and/or their children up to 16 years old during the calendar year. The ceiling is also set at €196 per employee and per child. Example: For an employee with two children, the maximum amount of gift vouchers will be €588.
Back-to-school gift voucher: for employees’ children under 26 years old during the year of allocation (subject to proof of schooling); regardless of the type of institution (university, apprenticeship center, college, etc.). The ceiling is set at 5% of the PMSS (€196 in 2025) per child. Example: For an employee with two children, the maximum amount of gift vouchers will be €392.
- The voucher must be used in connection with the event: it must specify the type of goods it allows to be purchased, list specific stores, or specific departments.
The allocation of gift vouchers and shopping vouchers must not be discriminatory. All employees present on the payroll at the time of distribution, including apprentices, professionalization contracts, etc., must benefit without any condition of seniority.
It is necessary to prepare a signature list to certify the distribution of vouchers to all employees.
This list is required during URSSAF inspections!
2. Culture Vouchers
Book vouchers, music vouchers, and culture vouchers.
These vouchers are fully exempt from social security contributions provided that the voucher complies with its purpose, meaning:
- It is clearly stated on the voucher that it can only be used for cultural goods or services.
- The stores where it can be used exclusively sell cultural goods or services.
The minimum amount of a culture voucher is €15, but there is no maximum amount.
Your usual Group contacts will be happy to provide you with any further information.
