The offer of corporate gifts is subject to requirements that any agency promoter is required to meet. We can therefore afford the leisure of providing benefits to its employees and collaborators, whether you have a small or a large company. This approach aims objectively to encourage them in the accomplishment of the tasks entrusted to them. Find out the criteria for using gift cards in an agency.
What are the criteria for offering corporate gift cards?
The offer of gift cards within an agency can be done as part of a social policy, for example. At this level, it is about promoting its social and cultural activities within the company, regardless of its size. This can be done by mobilizing for the benefit of employees, profits such as gift cards to encourage them, motivate them, and retain them. The end of the year period is especially suitable for giving gifts to employees.
The other criterion concerns the incentive, which consists of a stimulus operation launched by an agency with its employees or partners. It is a kind of challenge that helps motivate employees and partners to lead them to successfully accomplish the set objectives, in exchange for a reward. The best way to motivate them if they are successful in the competition is to offer them a gift certificate.
What are the tax standards for offering corporate gift cards?
The tax standards for offering corporate gift cards are made up of several components. As for the framework of a social policy, it is URSSAF which establishes the bases of exemption from social charges for the gift cards offered to employees. In reality, a gift voucher is perceived by the tax authorities as profit in kind and must therefore be subject to social taxes.
However, the postal checks offered to employees may be exempt from social security contributions if they were initially distributed as part of a URSSAF activity, and secondly, the overall cost per employee and per calendar year is less than or equal to 171 €. It should be noted that this amount undergoes changes every year. On the other hand, the culture voucher, which is a special gift voucher giving specific access to goods and services of a cultural nature, makes it possible to enjoy an exemption from social taxes, whatever its cost and this, throughout the entire period.
The second component, which takes into account incentive operations, makes sense to the extent that the offer of a voucher to an employee as part of the internal incentive is perceived as an addition to remuneration and is therefore experienced by the common law regime. On the other hand, during an external incentive operation, the sums paid in the form of a gift card may be exempt from social contributions according to the regime established by the Contribution Libératoire Lump Sum.
Ultimately beyond the socio-cultural aspect of the gift card, it is important to consider the ramifications mentioned above, to be sure that you got the right deal and spend less.