Limit on gifts and vouchers
The social exemption ceiling for gifts and vouchers was doubled last December to reach 343 euros in 2020 (see our article “Gifts and vouchers for employees: the 2020 exemption ceiling doubled”).
Normally, these gifts and vouchers had to be allocated no later than December 31, 2020 to benefit from the new ceiling. But given the late announcement of this measure, URSSAF has announced that it will apply the new ceiling for the allocation of gift certificates and vouchers for 2020 which will have taken place until January 31. 2021.
Monetization of paid vacation days
The monetization of days of leave and rest for employees in partial activity was also to cease on December 31, 2020 (see the article “Monetization of days of paid leave and rest”). But the law authorizing the extension of the state of health emergency extended this device until June 30, 2021.
Transfer of DIF hours
In order to prevent the hours acquired under the DIF from being lost, your employees can transfer those they have not used to their personal training account. Normally the deadline ...
