We hereby remind you that as of June 1, 2021, you must make available to employees a supply of welfare goods and services in the amount of 200.00 euros.
Attached are examples of "welfare" tools as benefits payable to employees.
In this regard, we recall that if contractual welfare takes the form of the provision of goods and services, the exemption threshold limit of 258.23 euros (ex art. 51, para. 3 of the TUIR) should be kept in mind.
Should the values of benefits (including cars) paid to the employee during the year exceed the above limit, the entire amount will be subject to social security and tax contributions.
1. Target audience
These are all workers who have passed the probationary period and are in force as of June 1, 2021, or subsequently hired by December 31, 2021, under the following types of contracts:
Permanent contract (including apprenticeship);
fixed-term contract, under which they have accrued at least 3 months, even if not consecutive, of seniority (January 1-December 31, 2021);
administered workers. In this specific case, the user company will not be able to disburse welfare directly to the administered workers, but will only have to notify the Employment Agency of its choice of welfare and the month in which it decided to provide it. The burden of the purchase, and subsequent forwarding to the administered worker, must be borne by the Agency.
Excluded are workers on unpaid or compensated leave in the
June 1-December 31 period. In addition, all those individuals who do not
are employees (example: collaborators, trainees, vat holders, etc.).
No reproportioning of the 200 euros may be made for workers with
part-time contract.