Promotion of sport in the workplace: tolerance implemented in December 2019
In order to encourage the practice of sport in a company, the Government wanted the sports activities offered within the company not to be considered as a benefit in kind.
In December 2019, a letter from the Department of Social Security therefore relaxed the rules for subjecting to social contributions the advantage constituted by the provision of access to sports equipment.
Before this administrative tolerance, only sports activities offered by the social and economic committee or by the employer, in the absence of a CSE, were exempt from contributions under certain conditions.
Today, in application of this tolerance, you can benefit, even if your company has a CSE, from social exemption when you make available to all employees:
access to equipment dedicated to carrying out sports activities such as a gym belonging to the company or a space managed by the company, or for which you are responsible for renting; sports or physical and sports activities classes in one of these spaces.
Be aware that this exemption does not apply when you finance or participate in the individual subscription fees of ...
