Corporate gifts

CSE: offering wine gift sets to employees for Christmas, what URSSAF rules say

End-of-year gift sets are among the most appreciated employee benefits. For the CSE, the challenge is to remain within the social security contribution exemption framework while offering a gift that suits everyone.

The exemption threshold

Gifts offered by the CSE are exempt from social security contributions when their overall amount over the calendar year does not exceed 5% of the monthly Social Security ceiling (PMSS) per employee, i.e., approximately €200 in 2026. The exact PMSS amount should be checked each year on urssaf.fr.

If this threshold is exceeded, exemption remains possible event by event, subject to three conditions:

• the gift is linked to a recognized event (Christmas is one of them);
• its value does not exceed 5% of the PMSS per event and per beneficiary;
• it is awarded without discriminatory conditions.

For Christmas, the threshold applies per employee and per child under 16 years of age during the year.

Wine, a gift to offer with discernment

Not all employees consume alcohol, whether for health reasons, personal convictions, or simply taste. A well-organized CSE therefore provides:

• a wine or Champagne gift set;
• an alcohol-free alternative of equal value (gourmet food, estate grape juice);
• a choice left to the employee, via an order form or survey.

This choice avoids unused gifts and awkward situations.

Organizing the order

For a CSE, the difficulty is rarely choosing the wine: it is logistics. Choices must be collected, an order consolidated, and distribution organized across one or more sites. Plan a tight timeline:

• mid-October: validation of budget and supplier;
• early November: collection of employee choices;
• late November: firm order;
• mid-December: distribution.

Our support

Pinot & Chardo assists CSEs in Alpes-Maritimes, Var, and Monaco: gift sets sized under the URSSAF threshold, alcohol-free alternatives, order forms per employee, and on-site delivery. See our gift sets for corporate clients and CSEs.