Gift vouchers for employees in Belgium: when are they free from social security and tax?

As a Belgian employer you can give employees gift vouchers that are fully exempt from social security contributions (ONSS/RSZ) and withholding tax — provided you tie them to a specific occasion and stay under the fixed thresholds. Cross a threshold and the entire amount counts as salary, not just the portion above it.

In Belgium the exemption depends on the occasion. The main limits are:

• Saint Nicholas, Christmas or New Year: up to €40 per employee per year, plus €40 per year per dependent child. Note: that €40 applies to the three feasts together, not per feast.
• Marriage or legal cohabitation: up to €245 per employee.
• Honorary distinction: up to €120 per employee per year.
• Retirement: €40 per year of service with this employer, with a minimum of €120 and a maximum of €1,000.
• Birth of a child: ONSS accepts an exemption up to the amount of the statutory birth allowance (which varies by region and is well above €50). Tax rules follow the general framework.
• Long-service seniority: at 25 years of service you may award one gross monthly salary once; at 35 years, twice. This is exempt from ONSS and withholding tax, but not deductible as a business expense.

A birthday gift falls outside this framework: it is tax-exempt up to €40, but is subject to ONSS/RSZ.

If you deliver the gift as vouchers instead of in kind, these additional conditions apply:

• The vouchers may only be redeemed with businesses that have signed a prior agreement with the voucher issuer.
• They must have a limited validity period (typically maximum one year).
• They may not be paid out in cash.

• Exceeding the limit = everything becomes salary. If you give a €100 year-end voucher, the full €100 is subject to ONSS and tax, not just the €60 above the limit.
• Assessment at system level. ONSS looks at the scheme you operate, not the individual amount. Give everyone €100 and it becomes salary for everyone, even for those with dependent children.
• Tax authority and ONSS don't always align. Thresholds and positions can differ slightly (for example around birth). Coordinate your policy with your social secretariat.
• Documentation matters. Keep proof of the occasion, the amount and the recipient for at least seven years — a random ONSS audit will ask for it.

A year-end gift is deductible as a business expense if you give it to all employees and stay within the limits. Long-service and birth premiums are not deductible as business expenses, even though they are exempt from ONSS and withholding tax.

Whether VAT is deductible depends on the voucher type (single-purpose or multi-purpose voucher under EU Directive 2016/1065) and whether the gift is a collective social benefit (gift for all staff, purchase value below €50 excl. VAT). Have this checked by your accountant.

A cash bonus is heavily taxed: from the gross amount the employee keeps only part net, while it costs you more. A gift voucher within the exempt limits arrives 100% net with the employee, without ONSS — and is deductible in most cases.

For a program of 200 employees at year-end, the €40 exemption translates to €8,000 in employee value delivered at approximately €8,000 in employer cost — versus roughly €16,000 employer cost to deliver the same net value as gross salary.

gift.cards fits these rules seamlessly: vouchers not redeemable for cash, with limited validity, redeemable within an agreed network of shops and web-shops. Every issuance is logged with date, amount, recipient and occasion — convenient for payroll reporting and audit. And you keep per-employee and per-occasion overview of the thresholds, so you never accidentally cross a limit.

This article is general information and not tax or social-legal advice. The amounts apply for 2026 as of the review date below and may change. Coordinate your gift policy with your social secretariat or accountant, especially for scheme-wide rollouts.

Last verified: [MONTH 2026] · Verified by: [NAME, social secretariat / accountant]