Year-end celebrations: Exempt from gifts and vouchers up to 250 euros
Gifts and vouchers issued to an employee in the same year should, in principle, not exceed 5% of the monthly Social Security ceiling (i.e. 171 euros in 2021) so as not to be subject to Social Security contributions.
But due to the extension of health measures, it was decided to increase the exemption ceiling for gift vouchers that can be given for year-end celebrations from 171 to 250 euros. A measure that supports the purchasing power of employees and the operation of stores.
Already last year, the ceiling was raised and completely doubled. The move led to the distribution of 150 million euros in additional gift certificates when it was announced too late in December. However, by announcing that it would not question the use of the new ceiling for allocating gift certificates and vouchers for 2020, URSSAF allowed companies to use it until next January 31st. Held until January 31, 2021.
However, it is not certain if the same tolerance will apply this year, the announcement came a little earlier. We will have to wait for possible communication from URSSAF in this regard. If you want to benefit from this new ceiling, you have the full option to do so by December 31, 2021.
Note that certain conditions must be met for you to benefit from this exemption:
- Gifts and vouchers should not be mandatory. In other words, it should not be an obligation you fulfill under your collective agreement, employment contract arrangement or custom;
- Their character should not be discriminatory. The gifts they give you are so much more than biological.
Note that there are special rules for lyre checks, disk tests and culture tests and food purchase vouchers.
Year-end celebrations: Opportunity to pay Macron bonuses until March 31, 2022
Until March 31, 2022, you have the opportunity to offer your employees an exceptional bonus from social fees (Appendix 3). This means contracting or making decisions unilaterally.[lien3)Celasupposedeconclureunaccordoudeprendreunedécisionunilatrale[lien3)Celasupposedeconclureunaccordoudeprendreunedécisionunilatérale
For this purpose, we recommend downloading a sample agreement from our document. ” Models for Personnel Management ACTIV »:
This macron bonus is 1000 euros or 2000 euros depending on the situation (especially if you have less than 50 employees).
However, this exemption is reserved for employees who receive 3 times less than the annual value of the minimum wage in the 12 months prior to payment.
Further details on this bonus can be found in our article “Macron Bonus: Exemption Conditions Specified by BOSS”.
November 24, 2021 Press Release of the Ministry of Economy, Finance and Recovery
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