With the Rugby World Cup in 2023 and the Olympic Games in 2024, the French will have the chance to participate in major world sporting events... Provided they have managed to obtain tickets.
In order to encourage employees to buy them, the government therefore announced, on Wednesday, "expanded possibilities for the allocation of vouchers and gifts in kind excluded from the basis of contributions and social security contributions".
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Exceptionally, for the 2023 Rugby World Cup and the Olympics and then the 2024 Paralympic Games, the CSEs (corporate social and economic committees) and employers "
may allocate tickets or vouchers and gifts to their employees in kind dedicated (associated services, transport, accommodation, various gifts, etc.) for these events
”, specifies Bercy in a press release.
They will then not be subject to social and tax deductions.
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The government's objective is
to "encourage the widest public participation
", by allowing CSEs and employers to more easily issue places to their employees.
With more than one billion euros in revenue expected for the 2024 Olympics and a target of 330 million euros in turnover for the Rugby World Cup, this government announcement could well give a boost to these events.
Gift vouchers, purchase vouchers or gifts normally give rise to the payment of contributions and social security contributions, being considered as a "
benefit granted by the employer in return for or on the occasion of work
", according to the 'Urssaf.
There are still exceptions when the total amount of these checks or vouchers does not exceed 5% of the monthly social security ceiling, i.e. 183 euros in 2023. Or when the vouchers are offered in the case of a particular event such as a birth, a marriage, a retirement or even Christmas.
The use of vouchers must still be determined, and the amount must not exceed the monthly ceiling of social security, to benefit from the exemptions.
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In addition, within the framework of the Olympic Games and the Rugby World Cup, the amounts of vouchers and gifts can go up to 25% of the monthly social security ceiling, which therefore amounts to 917 euros. in 2023. However, if this new threshold is exceeded, the upper fraction will be affected by social security contributions and contributions.
