The legislation of gift vouchers

In order to preserve its nature of gift, the granting of a gift voucher is subject to several obligations. Find out below the various terms related to its regulations.


Gift voucher: is it compulsory or not?

As its name suggests, the gift voucher is a full gift and consequently, no agreement can make it compulsory. When it is allocated, it comes from the employer’s own initiative: he has the full choice to put it in place or not. Its granting cannot be formalized, neither by an employment contract nor by a collective agreement.

In addition, an employer who decides to offer a gift card to his employees is subject to two specific obligations:


1. Principle of non-discrimination

The benefit must be given to each employee of the company regardless of:

  • their age,
  • their sex,
  • their religion,
  • their political affiliation or union membership.

In case of non-compliance with this non-discriminatory aspect, the company may be punished by law.


2. Compliance with the legal threshold

To benefit from the social and tax exemption, the amount of benefits granted in the form of a gift card cannot exceed certain limits, established according to the occasion to which it is offered: St. Nicholas and Christmas season: € 40 per employee + € 40 per dependent child

  • Christmas season: € 40 per employee + € 40 per dependent child
  • Honorary distinction: € 120
  • Retirement: € 40 per year of service with a minimum of € 120 and a maximum of € 1.000
  • Wedlock or declaration of legal cohabitation: € 245
  • 25 years of seniority: 1 time the gross monthly salary
  • 35 years of seniority: 2 times the gross monthly salary
  • Exceptional events: maximum € 50


Who can benefit from gift vouchers?

The benefit is subject to the principle of equality within the company and it can in no case constitute a means of pressure or sanction. The following staff members have the right to benefit from it:

  • Theemployees, regardless of their hierarchical position, seniority and level of skills.
  • Themanagers, as well as the employees, as long as they have an employment contract.
  • Theinterns, who must have access to the same social and cultural activities as employees, as provided by law.
  • The customers, who can be thanked in this way as long as it is done in the interest of the company and respecting the maximum threshold of VAT. If the amount of the voucher is less than € 125, it is 100% deductible and exempted from taxes for the beneficiary. If it is greater than this sum, it is 50% deductible and taxable for the beneficiary.


Is the same amount granted to workers in part-time or full-time?

There is no text which formalizes the question. However, since the regulations provide to grant the benefit to all employees without distinction and in under the principle of non-discrimination, we can conclude that the same amount should be allocated to full-time and part-time workers.


Can gift vouchers be offered retroactively?

The retroactive attribution of gift vouchers can be made in case of rectification.


You cannot find an answer to your question about the legislation concerning the granting of gift vouchers in Belgium? Contact us.