In France, gift vouchers and shopping vouchers (chèques-cadeaux and bons d'achat) are one of the simplest ways for an employer to reward staff without triggering social contributions, as long as they stay within URSSAF's rules. This guide explains the €200 threshold that applies in 2026, the life events that open it, and rounds up 12 gift ideas that comfortably fit inside it.
The €200 gift voucher threshold
Gift vouchers and shopping vouchers given to employees remain exempt from URSSAF social contributions up to €200 per employee, per event, in 2026 — equal to 5% of the monthly social security ceiling (PMSS). Unlike a single annual limit, this threshold applies event by event: an employee who gets married and has a baby in the same year could, in principle, benefit from two separate €200 thresholds, one for each event.
To qualify for the exemption, three cumulative conditions must all be met:
- The voucher must mark a specific, identifiable event in the employee's or their family's life (see the list below).
- It must be delivered at the time of the event, or immediately after. A voucher handed out months later, disconnected from the occasion, doesn't qualify.
- It must be used for a purchase directly related to that event. URSSAF expects a clear link between the voucher (or the goods/services it can be redeemed for) and the occasion being marked.
This is a cliff-edge rule, not a sliding scale. If the voucher's value exceeds €200, the entire amount becomes subject to social contributions and taxable income, not just the amount above €200. A €205 voucher is treated the same as a €500 voucher: fully taxable, from the first euro.
Which events qualify?
URSSAF recognises a fixed list of occasions that can each open their own €200 threshold, provided the three criteria above are met:
- Christmas — for the employee, and separately for each dependent child.
- Birth or adoption of a child.
- Marriage or civil partnership (PACS).
- Back-to-school — for each dependent child, generally up to age 25 in the year they start or continue in education.
- Retirement.
Because each event carries its own €200 ceiling, an employee with two children could receive a Christmas voucher for themselves, a separate one for each child, and a back-to-school voucher per child, all in the same calendar year, each assessed against its own €200 limit.
12 gift ideas within the threshold
1. Hoodie – The Rex: the flagship piece
A heavyweight 280 gsm organic cotton hoodie employees actually wear, well within the €200 threshold even as a standalone Christmas gift.
- Material: 90% organic cotton, 10% polyester.
- Branding: embroidery, print, or patches.
- Order: MOQ 100 · from €40.09/unit.
2. RollTop Backpack: the everyday bag
A water-resistant backpack with a laptop compartment that quickly becomes someone's everyday bag, a strong pick for a retirement or back-to-school voucher.
- Material: GRS-certified recycled PU, water-resistant.
- Branding: print or embroidery.
- Order: MOQ 25 · from €24.57/unit.
3. Noise-Cancelling Headphones: the premium pick
A higher-end gift that still leaves headroom under the €200 ceiling, ideal for a marriage or birth voucher.
- Material: recycled ABS, ANC + ENC, foldable.
- Branding: digital print or doming.
- Order: MOQ 50 · from €24.46/unit.
4. Bamboo Tea Bottle: the natural choice
A bamboo exterior over a durable stainless steel interior, a warmer-looking alternative to an all-metal bottle for a Christmas gift.
- Material: stainless steel, bamboo.
- Branding: laser engraving or print.
- Order: MOQ 50 · from €18.70/unit.
5. Recycled Steel Bottle: everyday hydration
Vacuum insulation in recycled stainless steel, a gift that gets used and seen every day and leaves plenty of room to combine with a smaller item.
- Material: recycled stainless steel.
- Branding: laser engraving or print.
- Order: MOQ 50 · from €11.00/unit.
View the Recycled Steel Bottle →
6. Wireless Powerbank: useful everyday tech
A magnetic wireless powerbank in recycled ABS plastic, genuinely useful for any commute or business trip and comfortably under the threshold.
- Material: recycled ABS plastic.
- Branding: pad print or digital print.
- Order: MOQ 50 · from €18.39/unit.
7. Baseball Cap: the everyday accessory
An affordable, highly visible accessory that works all year round, easy to pair with another item without approaching the €200 limit.
- Material: 100% cotton.
- Branding: embroidery.
- Order: MOQ 100 · from €8.34/unit.
8. Knitted Scarf: the cosy extra
A high perceived-value item at a modest price point, ideal for a winter or Christmas voucher.
- Material: 80% viscose, 20% polyester.
- Branding: woven label.
- Order: MOQ 100 · from €7.66/unit.
9. Premium Tote Bag: the lightweight carry
A heavyweight cotton tote with a premium feel, everyday enough to actually get used and a natural pairing with a back-to-school voucher.
- Material: 270gsm cotton.
- Branding: print or custom straps.
- Order: MOQ 100 · from €6.44/unit.
10. A5 Notebook: FSC-certified paper
An A5 hardcover with elastic closure and ribbon marker, practical with a traceable material story.
- Material: FSC-certified paper, PU cover.
- Branding: debossing or print on the cover.
- Order: MOQ 100 · from €4.58/unit.
11. Recycled PET Pen: the small add-on
A low-cost, sustainable add-on to bundle with a bigger item, useful when you want to round out a voucher-eligible gift without adding much cost.
- Material: recycled PET plastic.
- Branding: pad print or laser engraving.
- Order: MOQ 300 · from €1.33/unit.
12. Sports Socks: the safe favourite
Sunday's most-ordered item, a small, unexpected gift that always lands well and fits comfortably alongside anything else on this list.
- Material: 80% cotton, 17% polyamide, 3% elastane.
- Branding: knitted-in logo zones.
- Order: MOQ 100 · from €4.00/unit.
What about client gifts?
A separate rule applies to gifts for clients or business partners. The VAT-recovery threshold for client and business-partner gifts is €73 including tax (TTC) per beneficiary, per year. This figure has been in force since 2021 and, absent a revaluation decree, is unchanged for 2026. It covers all associated costs, including delivery. Beyond this threshold, VAT is not recoverable on the full value of the gift, without any proration, meaning the whole VAT amount is lost, not just the portion above €73.
This is a distinct rule from the €200 employee voucher threshold above: different beneficiaries (clients, not staff), a different tax mechanism (VAT recovery, not social contributions), and a different limit.
For the full detailed breakdown (in French), read Chèques-cadeaux et bons d'achat en France.
Common mistakes
- Confusing the per-event threshold with a single annual cap. The €200 limit applies separately to each qualifying event, not once per employee per year — an employee with several events in the same year can trigger several separate €200 thresholds.
- Giving a voucher unrelated to the triggering event. To qualify, the voucher must be delivered around the time of the event and usable for something connected to it; a generic voucher issued at an arbitrary point in the year won't meet URSSAF's conditions.
- Mixing up employee vouchers with the separate client-gift VAT rule. The €200 URSSAF threshold for employees and the €73 VAT threshold for client gifts are two different rules, with different mechanics and different beneficiaries — they shouldn't be applied interchangeably.
Note: this article is a general explainer, not tax advice. Thresholds and rules can change — confirm how they apply to your business with your accountant or URSSAF.
Order gifts for your team
Every product above is fully customisable with your branding and available in business order quantities. Browse the full range in the Sunday catalogue to put together a gift that stays within the threshold.
