In companies with a CSE with consultation rights, the granting of gifts by the employer to its employees is vested in the employee representative body.
Gifts directly granted by the employer will then be subject to social charges.
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• In companies without a social and economic committee (CSE), with a CSE with limited powers (up to 49 employees) or in the event of deficiency, Acoss allows exemption from social charges:
- when the total amount of gifts does not exceed 5% of the monthly social security ceiling (PMSS), i.e. 171 euros in 2021;
- when the gifts are awarded without discrimination between employees (age, sex or seniority, for example).
In this context, it is possible to offer several gifts (checks, cards or vouchers) which will be exempt as long as their value remains within the limit of this overall ceiling.
Be careful, however: case law does not admit this administrative tolerance.
• If this 5% threshold is exceeded, the gifts may still be exempt if the following four cumulative conditions are met.
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