When morale is low, the leader of the company must know how to motivate his troops. Here are some tips to give your team a boost with the attention that will show your empathy and consideration.
Gift vouchers or voucher, the insured boost
Gift vouchers and gifts are offered to employees by the social and economic committee (formerly the works council) or directly by the employer in companies with fewer than 11 employees.
They are exempt from Social Security contributions and contributions when their overall amount does not exceed 5% of the monthly Social Security ceiling, ie 166 € for 2018 (compared to 163 € for 2017) and that they are:
• in relation to a specific event;
• a specific use, in relation to the event;
• and an amount not disproportionate to the event.
These 3 conditions must be fulfilled otherwise the vouchers or gifts are subject to contributions and Social Security contributions for their total amount, in full and from the first euro.
The ceiling for exemption applies by event and calendar year. The vouchers are cumulative, by the event, if they meet the threshold of 5% of the monthly ceiling.
10 opportunities in the year to offer these gift certificates
They can be distributed during the end-of-year holidays or other events directly concerning the employee.
• Christmas employees
• Christmas children
• Mother’s Day
• Father’s Day
• Back to School
• Marriage or Pacs
THE pre-funded CEBU
The pre-funded Cebu allows paying for services to the person (housework, gardening, childcare, tutoring, troubleshooting,). The employer buys the check from an issuer (Natixis, Accor, Basque Po-stale,) and freely chooses its face value and the level of its financial participation, which can be up to 100%.
The latter is not subject to social contributions within the limit of an annual ceiling of 1,830 euros per employee. Similarly, the participation is deductible from corporation tax and generates a tax credit of 25%.
A motivation operation
For the employer, the gift voucher is a way to please his employees, as part of motivation or reward operations. Thus, for certain occasions such as Christmas, the employer can offer gift vouchers to his employees. The employee who is given a gift voucher will generally be more motivated and therefore more efficient in his work. According to Accentiv ‘Kadéos, this means of motivation is a lever of dynamization to managerial projects, insofar as it allows in the short term, to develop sales and in a sustainable way, to modify behaviors and to boost its teams.
The restaurant title
The restaurant title is a means of payment for the expenses related to the restoration, accepted in more than 160 000 restaurants in France. The employer buys it from an issuer (Cheque Déjeuner, Accor or Sodexo) and can benefit from the social exemptions under two conditions concerning its participation: the employer’s contribution to the financing of the restaurant vouchers must be between 50 and 60% of the value of the title, the load of the employee between 40% and 50% of the value of the ticket. The value of the restaurant voucher entitling you to the maximum exemption is between $9.05 and $10.86.
The restaurant vouchers are a legally safer solution than moving the outside meals into professional fees.
3 bonuses for the entrepreneur and for the employees
- Gift certificates
- The pre-funded Cebu
- The restaurant title
Also published on Medium.