Contribution Exemption for the Award of Holiday Vouchers
Purpose: Develops aid enabling the most disadvantaged employees to go on holiday. Beneficiaries listed: employers concerned: companies with a works council; companies with fewer than 50 employees, without a works council and not covered by a joint management body. People concerned: private-sector employees; employees of public companies; employees of industrial and commercial public establishments; employees of semi-public companies of local authorities; heads of companies with fewer than fifty employees, as well as their spouses, partners and dependants. Point to watch: the employees’ household taxable income for the year before last must not exceed a set amount for the first family quotient share, increased by an amount per additional half-share; these amounts are uprated each year in line with the upper limit of the first income tax bracket.
Exemption from charges for awarding holiday vouchers (chèques-vacances) is a tax or social mechanism, not a grant paid directly. Develops aid enabling the most disadvantaged employees to go on holiday. The conditions depend on the applicable text, the situation of the employer or establishment and, in some cases, local decisions.
Funded by Ministère de l’Economie, des Finances et de la Souveraineté Industrielle, Energétique et Numérique
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Who can apply
The catalogue mentions: employers concerned: companies with a works council; companies with fewer than 50 employees, without a works council and not covered by a joint management body. People concerned: private-sector employees; employees of public companies; employees of industrial and commercial public establishments; employees of semi-public companies of local authorities; heads of companies with fewer than fifty employees, as well as their spouses, partners and dependants. The organisation’s structure, activity, location and size must be checked against the funder’s current criteria or the applicable text.
Eligibility conditions
Conditions listed: The employees’ household taxable income for the year before last must not exceed a set amount for the first family quotient share, increased by an amount per additional half-share, uprated each year in line with the upper limit of the first income tax bracket; the exemption from social security contributions for a works council depends on meeting the income rules; failure to meet the conditions or thresholds makes the employer’s contribution subject to charges from the first euro. The information above comes from the catalogue. It does not replace the rules in force, the applicable texts or written confirmation from the competent body.
What the scheme covers
Operations or costs mentioned: Awarding holiday vouchers. Check the exclusions, the cost eligibility date, combination rules and any requirement to apply before the project starts.
Amount and funding terms
Amount indicated in the catalogue: the exemption differs depending on whether the voucher contribution is funded by the works council or by an employer with fewer than 50 employees. Funding by the works council: the works council’s contribution to holiday vouchers, as part of its social and cultural activities, is exempt from social security contributions, CSG and CRDS; if the income ceiling is exceeded, the whole contribution is subject to social security contributions. Funding by an employer with fewer than 50 employees: the employer’s contribution is exempt from social security contributions up to 30% of the monthly minimum wage (SMIC) per year per employee (based on 151.67 hours), provided certain conditions are met — the contribution cannot exceed a percentage of the vouchers’ face value set by decree (which varies according to the employee’s pay and family situation). This overall annual contribution cannot exceed half of the product, assessed on 1 January of the current year, of the total number of employees and the monthly SMIC, including social contributions. The employer’s contribution is subject to CSG and CRDS. If the exemption limit is exceeded, and barring bad faith or repeated conduct by the contributor, only the excess is brought back into the contribution base. This amount is not presented as guaranteed: it must be confirmed in the current version of the rules or official page. For tax and social exemptions, the benefit depends on the basis, the legal criteria and the beneficiary’s actual situation.
How to apply
1. Identify the body reviewing the application and obtain the current version of the rules. 2. Check the eligibility of the organisation, project, costs and timetable. 3. Prepare the required supporting documents (identity of the organisation, financial data, quotes or invoices depending on the scheme, project description). 4. Apply following the official procedure and keep the acknowledgement of receipt. 5. Do not commit costs before the application or approval where the rules require it. These steps are a general checklist; the exact procedure for this aid still needs to be confirmed.
Timeline
This is a tax or social mechanism with no application window recorded in the catalogue. No real-time availability is stated here: ask the competent body whether the scheme is currently being applied and check the applicable deadlines.
Key facts
- Funder
- Ministère de l’Economie, des Finances et de la Souveraineté Industrielle, Energétique et Numérique
- Type of funding
- Tax exemption
- Status
- Ongoing
- Geographic scope
- All of France
Frequently asked questions
What is the “Exemption from charges for awarding holiday vouchers (chèques-vacances)” scheme for?
The catalogue describes the following objective: develops aid enabling the most disadvantaged employees to go on holiday. The exact scope must be checked in the official documentation in force.
Who can benefit?
The beneficiaries listed are: employers concerned: companies with a works council; companies with fewer than 50 employees, without a works council and not covered by a joint management body. People concerned: private-sector employees; employees of public companies; employees of industrial and commercial public establishments; employees of semi-public companies of local authorities; heads of companies with fewer than fifty employees, as well as their spouses, partners and dependants. The organisation must check each criterion and exclusion with the competent body.
What amount or advantage is provided?
The catalogue indicates: the exemption differs depending on the funder: a works council’s contribution is exempt from social security contributions, CSG and CRDS (subject to an income ceiling); an employer with fewer than 50 employees has its contribution exempt from social security contributions up to 30% of the monthly SMIC per year per employee, under conditions. For tax or social schemes, the benefit depends on the applicable conditions and basis.
What should be checked before applying?
Check first: the employees’ household taxable income for the year before last must not exceed a set amount for the first family quotient share, increased by an amount per additional half-share, uprated each year in line with the upper limit of the first income tax bracket; the exemption from social security contributions for a works council depends on meeting the income rules; failure to meet the conditions or thresholds makes the employer’s contribution subject to charges from the first euro. Also confirm that the scheme applies, the eligible costs, combination rules, dates and whether you must apply before any commitment.
Official source
No official URL is available in our data for this grant.
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