Gifts and vouchers 2020: the conditions to be fulfilled to benefit from an exemption
Gifts and vouchers should not be compulsory
To benefit from the social exemption, the gifts attributed to your employees must really be offered by you.
In other words, it should not be an obligation that you fulfill by virtue, for example, of your collective agreement, a provision of the employment contract or a usage.
The allocation of gifts and vouchers must not be discriminatory
You can decide to offer a gift to only one employee when it comes to celebrating a particular event that concerns this employee (marriage, birth, etc.).
The rest of the time, the gifts you give must be attributed to all employees, or to a category of employees.
Be careful, if you deprive an employee of a gift or a voucher for a reason deemed subjective (age, origin, sex, union membership, participation in a strike, etc.), there is discrimination.
The same applies if you do it to indirectly sanction an employee (too many sick leaves, repeated delays, etc.).
The gifts and vouchers awarded must not exceed a certain threshold
To not
