Giving a gift 🎁 to an employee is generally accounted for under the account 647 “Other personnel expenses”; when the value is very low or it is purely a relational gesture, the account 6257 “Receptions” remains acceptable, while social charges are allocated to account 645. These few lines are enough to avoid most URSSAF errors… provided you know the thresholds and exceptions detailed below.
Accounting accounts to use for each type of gift
Before any entry, it is important to distinguish three categories: material gift, purchase voucher, and cash bonus. Each results in a specific entry and a risk of tax requalification.
| 🎁 Nature of the gift | 💡 Main account | 💸 Social charges | 📑 Document to archive |
|---|---|---|---|
| Gift or gourmet basket < €171 | 6257 | None if URSSAF threshold respected | Invoice + list of beneficiaries |
| Multi-brand gift voucher or card | 647 | 645 if the ceiling is exceeded | Slip issued by the brand |
| Cash bonus | 6413 | 645 mandatory | Payroll slip |
| Benefit in kind (smartphone, trip) | 6411 | 645 + possible 437 | Contract or signed receipt |
- 📌 Tip: for Cadhoc or Edenred checks, consult the 2025 comparison here.
- 🗂️ Always allocate the total amount including VAT; VAT is never recoverable except the threshold of €73 for a CSE.
- 🔗 Step-by-step tutorial on Shein cards? Full user guide.
URSSAF thresholds 2025: when is an exemption still possible?
The ceiling taken corresponds to 5% of the monthly PASS, i.e. €183 in 2025. Beyond that, the entire gift is included in the social base. To avoid the threshold effect, some companies split the allocations over the year.
Occasions entitling to tolerance
The URSSAF services accept exemption only if the gift is related to one of the following events:
- 🎄 Employee’s or their children’s Christmas
- 🎂 Wedding or PACS
- 👶 Birth or adoption
- 🏡 Father’s/Mother’s Day or back-to-school
- 🎗️ Saint Barbara and work medals
| ⚖️ Situation | Social treatment | Accounting |
|---|---|---|
| Amount ≤ €183 and URSSAF event | Exempt | 6257 or 647 |
| Amount > €183 | Subject to contributions | 647 + 645 |
| No URSSAF event | Subject | 647 + 645 |
- 🧐 Examples of successful corporate gifts? 25 tested ideas by CSEs.
- 🔖 Check the ceiling every year; our 2022 tax breakdown remains available here.
Accounting entries according to the size of the CSE
Let’s illustrate the theory with AzurTech, a fictional SME of 85 employees, preparing for Christmas: €120 in vouchers per employee. Entries differ significantly depending on whether the CSE is small, medium, or large.
Small CSE: Excel is still enough
The treasurer maintains a single register:
- 📄 Purchase line: 602 Debit / 512 Credit
- 🥳 Filing receipts by beneficiary
- 🔐 Double cloud backup
Medium CSE: cash accounting
The open source solution Isacompta manages the flows:
- 💰 Payment: 602 ➡️ 512
- 📊 Automatic monthly report with alerts on the URSSAF ceiling
- 🖇️ API connection MyUnisoft for DSN
Large CSE: accrual accounting
An accountant from ACD Groupe manages the file using Quadratus or Cegid:
- 📝 Supplier invoice: 602 Debit / 401 Credit
- 🏦 Bank payment: 401 Debit / 512 Credit
- 📑 Subject benefit: additional entry to 6417 and 645
| 🏢 Size of the CSE | Recommended software | Type of accounting | Key advantage 🌟 |
|---|---|---|---|
| Small | Ebp / Ciel | Simplified spreadsheet | Free |
| Medium | Isacompta / MyUnisoft | Cash accounting | Integrated DSN |
| Large | Cegid / Quadratus / ACD Groupe | Accrual | Advanced internal control |
- 🤖 Need a SaaS tool to streamline? Pennylane synchronizes banks and entries in real time.
- 🌐 For international SMEs, QuickBooks remains a multi-currency cloud alternative.
- 🔗 Want to offer 100% digitized shopping passes? Our complete guide.
Automate the management of gift checks and cards
Specialized platforms lighten entry and secure ceilings.
Essential features
- 🔍 Real-time gift card balance tracking (example: Edenred)
- 📤 Automatic export to Sage or Pennylane
- 🛒 Multi-brand catalog: Tir Groupé, Up Cadhoc… comparison
- 📆 Configurable URSSAF ceiling alerts
- 🔌 Open API for QuickBooks and Ebp
Case study: start-up NeoGift
Thanks to a Sage X3 connector, NeoGift uploads each purchase voucher to account 647 in real time; the analytic module allocates by department and simplifies the annual closing.
| 🔗 Connector | Accounts impacted | Time saved ⏱️ |
|---|---|---|
| Sage X3 | 647 / 645 | -35% on manual entry |
| QuickBooks App | 6257 | Multi-site tracking |
| Pennylane API | 6413 | Instant DSN export |
- 📜 To properly activate a gift card, consult this step-by-step guide: avoid bad surprises.
- 🎮 Need a break? Discover the best Stardew Valley 2025 gifts here.
FAQ
Which account to use for gifts to temps?
Same as for permanent employees: account 647 if the value exceeds the URSSAF threshold, otherwise 6257 for an occasional gesture.
Is VAT recoverable on a purchase voucher?
Only for CSEs and only if the unit value does not exceed €73 including tax per year and per beneficiary.
Should a Smartbox gift set be declared in the DSN?
Yes, as soon as the cumulative amount exceeds €183, the benefit must appear in the “Bonuses” block of the monthly DSN.
Can the account 623 “Gifts to customers” be used?
Only if the recipient is not an employee of the company; for staff, 647 remains the rule.
What free software solution for a committee of 12 employees?
A spreadsheet coupled with the free version of Ciel or Ebp is enough, provided each receipt is kept digitized.
