Gift vouchers, gifts and vouchers exempt from social contributions

Enter the type of benefit, the occasion and the amount: the calculator gives the tolerance threshold that applies, what stays exempt, what falls back into the contribution base, and what the gesture really costs the employer.

2026 rules — verified on September 17, 2026Free, no account

Type of benefit awarded(optional)

Occasion for which the voucher or gift is awarded(optional)

Amount awarded, including any gift in kind for the same occasion (€)

Already awarded to the same employee in the calendar year, same type of benefit (€)(optional)

Of which already awarded in the calendar year for the SAME occasion, excluding this award (€)(optional)

Number of children benefiting (back-to-school, Christmas)(optional)

The voucher states the type of goods, the departments or the retailers, in connection with the occasion

Face value of the holiday vouchers handed over (€)(optional)

Beneficiary's pay over the last three months above the monthly social security ceiling

Number of NON-disabled dependent children of the beneficiary(optional)

Number of disabled children of the beneficiary (declare them here only, not above)(optional)

Average employer contribution rate(optional)

Your result

Fill in the fields, then run the calculation: the full breakdown appears here, free of charge.

Sources and assumptions

urssaf.fr — tax year 2026, verified on September 17, 2026
Excerpt from the source : « Ainsi, lorsque le montant global de l'ensemble des bons d'achat et cadeaux attribué à un salarié au cours d'une année civile n'excède pas 5 % du plafond mensuel de la Sécurité sociale (200 € en 2026) ce montant est exonéré des cotisations et de contributions de Sécurité sociale. »
urssaf.fr — tax year 2026, verified on September 17, 2026
Excerpt from the source : « Un seuil de 5 % du plafond mensuel de la Sécurité sociale est appliqué par événement et par année civile. Dans l'hypothèse où un salarié reçoit, pour un même événement, un bon d'achat et un cadeau en nature, leurs montants doivent être cumulés afin d'apprécier le seuil de 5 %. »
urssaf.fr — tax year 2026, verified on September 17, 2026
Excerpt from the source : « 80 % de la valeur libératoire des chèques pour une rémunération calculée sur les trois derniers mois de salaire, inférieure au plafond mensuel de la Sécurité sociale ; »
urssaf.fr — tax year 2026, verified on September 17, 2026
Excerpt from the source : « 50 % de la valeur libératoire des chèques si la rémunération du bénéficiaire est supérieure au plafond mensuel de la Sécurité sociale. »
urssaf.fr — tax year 2026, verified on September 17, 2026
Excerpt from the source : « Ces pourcentages sont majorés de 5 % par enfant à charge et de 10 % par enfant handicapé, dans la limite de 15 %. »
urssaf.fr — tax year 2026, verified on September 17, 2026
Excerpt from the source : « Ces pourcentages sont majorés de 5 % par enfant à charge et de 10 % par enfant handicapé, dans la limite de 15 %. »
urssaf.fr — tax year 2026, verified on September 17, 2026
Excerpt from the source : « Ces pourcentages sont majorés de 5 % par enfant à charge et de 10 % par enfant handicapé, dans la limite de 15 %. »
urssaf.fr — tax year 2026, verified on September 17, 2026
Excerpt from the source : « Le montant de la contribution de l'employeur ouvrant droit à exonération est limité à 30 % du Smic brut mensuel sur une base de 151,67 h, par an et par salarié. »
urssaf.fr — tax year 2026, verified on September 17, 2026
Excerpt from the source : « d'un plafond annuel par bénéficiaire fixé à 2 591 € au 1er janvier 2026, cumulable pour deux personnes de la même entreprise appartenant au même foyer. Si l'employeur verse une participation il faut la prendre en compte dans l'appréciation de ce seuil ; »

Calculation assumptions

Gift vouchers and gifts are exempted not by statute but by a ministerial tolerance published by Urssaf. It covers benefits awarded by the works council (comité social et économique) or, in certain cases, directly by the employer: the calculation assumes you are within that scope.
Whether the occasion belongs to the admitted list and whether the voucher's use is determined are DECLARATIONS you make, not checks performed by the calculator. An audit looks at the voucher itself, at what it states, and at the reality of the occasion.
The customary-value threshold is assessed "per occasion and per calendar year": what it is compared with is everything the employee received for the SAME occasion during the year, not just the single award you enter. Two Christmas vouchers of €150 awarded in the same year count as €300. So enter what has already been awarded for that occasion: without it, the calculation assumes there was nothing.
For holiday vouchers, a disabled dependent child is declared ONCE ONLY, in the disabled-children field: the dependent-children field counts only children who are NOT disabled. The source raises the cap "by 5 % per dependent child and by 10 % per disabled child, up to 15 %" without settling whether a disabled dependent child opens both increases; the calculator takes the reading that counts no child twice, because the opposite reading would understate the reintegrated share.
For holiday vouchers, only the PER-VOUCHER cap is computed. The conditions that open the regime (fewer than 50 employees, no works council running social and cultural activities, a collective agreement, contribution graded by pay level, no substitution for an existing pay item), the annual exemption limit per employee and the company-wide annual cap are not computed: their rate is displayed, their amount depends on the Smic and is checked elsewhere.
The calculator only quantifies the contributions charged on the reintegrated share. CSG, CRDS and the transport levy (versement mobilité) remain due on the employer's holiday-voucher contribution even where it is exempt from social contributions, and are not computed here. The forfait social, by contrast, does not apply to that contribution — the "Forfait social" calculator carries it for employee savings, welfare and supplementary pension schemes.
The employer contribution rate is an assumption you adjust, not a sourced constant: it varies with pay, headcount and sector. It only serves to turn the reintegrated share into a cost.

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This result is provided for information purposes only and does not constitute personalised tax advice. Check your situation with the tax authorities or a professional.