Holiday season

Company gifts: what rules?

Publié le 17 novembre 2025 - Entreprendre Public Service / Legal and Administrative Information Directorate (Prime Minister)

As we approach the Christmas holidays, Undertake Public Service Reminds you of the applicable rules on company gifts for employees.

Image 1
Image 1Crédits: juliasudnitskaya - stock.adobe.com

Application of an exemption from social security contributions

For 2025, gifts and vouchers are exempt from social security contributions when their cumulative value does not exceed €196 per employee. This threshold corresponds to 5% of the monthly Social Security ceiling.

When this threshold is exceeded, the contribution exemption requires:

  • the gift or voucher is awarded to the employee due to an event (Christmas, wedding, birth...);
  • the use or nature of the gift or voucher is determined by the employer;
  • the amount of the gift or voucher is not disproportionate to the event.

If these conditions are not cumulatively met, the total amount of the gift or voucher will be subject to social contributions.

Please note

When an employee receives a voucher and a gift for the same event, their amounts must be cumulated in order to assess the threshold giving entitlement to exemption.

Specific provisions for Christmas

Gifts and vouchers issued by the employer at Christmas must match the event.

Thus, the voucher of the beneficiary employee must give access to goods related to the Christmas of the children (toys, clothes, books, records...).

For the Christmas holidays, the threshold for exemption from social contributions is €196 per employee and per child.

Only children aged 16 years and under are included in the calculation.

Additional topics