The Urssaf 2022 tolerance threshold for gift vouchers has been reduced to €171 per employee per year after the Covid break; beyond this amount, social contributions become payable again.
Urssaf 2022 ceiling for gift vouchers: essential rules
The ceiling of €171 corresponds to 5% of the 2022 monthly social security ceiling. It applies to gift cards, vouchers, and benefits in kind provided by a CSE or directly by the employer.
- 🎯 Total amount: maximum €171 per employee per calendar year.
- 📅 URSSAF events: birth, marriage, Christmas, back to school, etc.
- 💶 Multi-brand accepted: UpDéjeuner, Edenred, Cadhoc, TirGroupé, Sodexo, Spirit of Cadeau, Kyrielys, Fidélia, Wedoogift, Bimpli.
- ⚖️ Tax exemption only if the ceiling or event conditions are respected.
| Year | Ceiling | Change |
|---|---|---|
| 2021 | €250 😷 | Exceptional Covid measure |
| 2022 | €171 ✅ | Return to the classic regime |
| 2023 | €183.30 🔄 | SS ceiling indexing |
Urssaf control: how to avoid adjustments?
Inspectors check the annual total per employee and the consistency between the voucher amount and the declared event.
- ✅ Keep the nominative list of beneficiaries.
- 🗓️ Archive the date of issue and the face value of the voucher.
- 📂 Attach the CSE resolution or the internal allocation note.
Events entitling to a tax-exempt gift in 2022
The Urssaf doctrine limits the list to eleven key occasions. Each allows granting a voucher within the limit of €171.
- 👶 Birth or adoption
- 💍 Marriage or civil union
- 🎄 Christmas (€171 per employee and per child < 16 years)
- 📚 Back to school (child < 26 years)
- 👵 Retirement
- 👩👧👦 Mother’s / Father’s Day
- 🎉 Saint Catherine and Saint Nicholas
Concrete example: an employee receives €120 in Cadhoc cards for Christmas and €60 in TirGroupé vouchers for his son’s back to school. The annual total reaches €180, so each event stays under €171, but the total exceeds it; exemption remains because the analysis is done event by event.
| Event | Assigned value | 2022 ceiling | Status |
|---|---|---|---|
| Christmas 🎅 | €120 | ≤ €171 | Exempt ✔️ |
| Back to school 📚 | €60 | ≤ €171 | Exempt ✔️ |
Special cases: children, multiple thresholds and 2022-2023 total
Amounts sometimes multiply:
- 👧 Christmas: €171 per parent + €171 per child < 16 years.
- 🏷️ Segmented vouchers: a mix of Edenred + UpDéjeuner must stay within the same €171 envelope.
- 🔄 Passing December 31, 2022: a voucher ordered at the end of December and distributed in January 2023 falls under the 2023 ceiling (€183.30).
Best practice: CSE resolution and allocation criteria
A company with 150 employees, “Les Savons de Lyon”, adopts each year three resolutions specifying:
- 🗒️ Targeted events (Christmas, back to school, Father’s Day).
- 💳 Chosen vouchers: Wedoogift dematerialized for traceability.
- 📈 Estimated budget: €150 × number of beneficiaries.
This formality protects the employer in case of an audit and facilitates collaboration with the provider (Sodexo or Bimpli for example). The criteria (seniority, family quotient, etc.) must be objective and non-discriminatory.
Choosing the best gift voucher issuer
The choice often depends on the density of partner brands around the headquarters or local tourist shops:
- 🏅 TirGroupé vs Edenred comparison for demanding CSEs.
- 🛍️ 2025 overview of gift vouchers for an up-to-date benchmark.
Quick audit: optimize the €171 without overstepping
To maximize social impact while controlling taxation, experts recommend:
- 📋 Consolidate orders: grouping Kyrielys + Fidélia to obtain discounts.
- 🕒 Distribute vouchers as close to the event as possible.
- ♻️ Encourage responsible gifts via Vinted card or solidarity resale.
Suggestions of brands to use €171 worry-free
Employees appreciate:
- 🍲 Partner restaurants UpDéjeuner for a gourmet lunch.
- 🧸 King Jouet for children.
- 🌍 Local souvenir shops: Strasbourg or Rennes.
Frequently asked questions about the 2022 gift voucher ceiling
What is the difference between taxation and social exemption?
Social exemption (contributions) follows the €171 ceiling; tax exemption (income tax) aligns with the same limit, avoiding double taxation.
Can an employee refuse a voucher?
Yes, nothing obliges them to accept it, but the amount is then not due as salary and does not generate an obligation to replace it.
Are dematerialized gift cards eligible?
Yes, Wedoogift or Bimpli benefit from the same rules as paper vouchers provided they are assigned to an URSSAF event.
What happens if €171 is exceeded for an event?
The excess fraction is subject to social contributions and taxable; only the part under the ceiling remains exempt.
Is the ceiling prorated for part-time contracts in 2022?
No, the amount of €171 applies regardless of working time, as it is attached to the employee.
