In principle, gifts correspond to salary
An employer can give a gift in kind – in money or as voucher – to employees. These gifts correspond in principle to salary and are subject to social security contributions. However, they are exempt from these contributions under certain conditions.
Exemptions
The main condition is the maximum amount per gift. See the new amounts in the table below.
Read the full article (only available in FR and NL).
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Source: SD Worx