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Company welfare: the payments and services Article 51 keeps out of income
The module’s worked examples, then cases to attempt before revealing their solution · 3 sections · 305 words · 4 min
Worked example
Anna's plan
Anna decides to offer all eight employees who have children a refund of up to 600 euros for summer camps and school fees, set out in a written company regulation. That is a category of staff, the item falls under letter f-bis), which allows sums: documented refunds stay out of the employees' income. The others receive a different service.
Worked example
A 12-euro voucher
A company with no canteen hands out a 12-euro electronic meal voucher for every day worked. For each voucher, 10 euros stay out of income and 2 euros go in. Over 220 working days, 440 euros are added to the employee's taxable pay and bear withholding like the rest of the salary.
Practical case
Three items in a company plan
In 2026 a company offers all its staff three items. First, paper meal vouchers worth 6 euros for each day worked, as there is no canteen. Second, a cash refund of up to 300 euros for membership of a gym chosen by the employee. Third, a refund of the annual city bus pass for employees and their dependent children. Which items stay out of income, and to what extent?
Hint: For each item, find the paragraph 2 letter, then check the daily limit and the verb: does the letter allow cash or only services?
Show the solution
Paper meal vouchers are excluded up to 4 euros a day under letter c): of each 6-euro voucher, 2 euros become income. The gym refund would fit the purposes of letter f), but that letter only excludes the use of facilities and services, not cash: the refund is income. The bus pass refund, offered to all staff for themselves and dependent relatives, falls under letter d-bis) and is excluded in full.
Answer: Excluded: 4 euros per voucher and the whole bus pass; taxed: 2 euros per voucher and the gym refund
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