Augmentation of gift amounts
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In Belgium, employers can grant their employees gifts on the occasion of certain events in their professional or personal lives. These gifts may be given in kind, in cash or in checks.
Given that the gifts do not exceed a certain amount or a certain value, the Belgian social security authorities do not consider them to be salary and thus exempt them from social security contributions.
In the Belgian State Gazette of July 6, 2018, a Royal Decree announcing the augmentation of the existing amounts was published.
| Event | Past amount | New amount |
|---|---|---|
| St Nicholas, Christmas, New Year | €35 + €35 per child at charge |
€40 + €40 per child at charge |
| Pension | €35/year of service (min €105/max €875) |
€40/year of service (min €120/max €1000) |
| Wedding/legal cohabitation | €200 | €245 |
| Honorable distinction | €105 | €120 |
Attention! This Royal Decree only concerns the exemption of these gifts from social security contributions. The Minister of Finance will be asked to take the necessary actions to allow the augmentation to be applicable on a fiscal level as well.
The augmentation of the amounts is to be introduced retroactively as of January 1, 2017.
