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You can offer your employees a gift on certain occasions (in kind, cash or in the form of gift vouchers). Under certain conditions, these gifts are exempt from NSSO (National Social Security Office) contributions. One of these conditions is the amount of the gift. A draft Royal Decree increases these amounts, with retroactive effect from 1 January 2017.
Type of gift
Amount allowed by the NSSO
until 31.12.2016
from 01.01.2017
Saint Nicolas, Christmas, New Year
Maximum € 35/year + maximum € 35 per dependent child
Maximum € 40/year + maximum € 40 per dependent child
Honorary distinction
Maximum € 105/year
Maximum € 120/year
Retirement
€ 35/year of service with the employer
€ 40/year of service with the employer
Minimum amount: € 105
Minimum amount: € 120
Maximum amount: € 875
Maximum amount: € 1,000
Marriage or declaration of legal cohabitation
€ 200
€ 245
These amounts are provided subject to publication in the Belgian Official Gazette.
Moreover, they are not yet adapted in the field of tax legislation.
The NLC (National Labour Council) asked in its opinion that the maximum amount exempt from social security contributions that you can grant to your employees for their membership of a trade union organisation be increased from € 135/year to € 145/year.
Source: draft Royal Decree amending article 19, § 2 of the Royal Decree of 28 November 1969 implementing the Act of 27 June 1969 amending the Decree-Law of 28 December 1944 on social security for employed persons; National Labour Council opinion No. 2077.
Author: Anne Ghysels
01/06/2018
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