Definition
Chèque cadeau (France)
French gift voucher (often via the CSE) that is exempt up to ~5% of the monthly social-security ceiling per qualifying occasion.
The chèque cadeau is typically issued by the Comité Social et Économique (CSE) or directly by the employer. URSSAF lists qualifying events (marriage, birth, retirement, Christmas, …) for which the exemption applies.
The ceiling per occasion is roughly 5% of the monthly social-security ceiling (PMSS) — €200 per occasion per employee in 2026. Above that, employer contributions apply.