{"id":1071,"date":"2025-12-11T22:56:11","date_gmt":"2025-12-11T21:56:11","guid":{"rendered":"https:\/\/lga-conseil.fr\/blog\/?p=1071"},"modified":"2025-12-11T22:59:32","modified_gmt":"2025-12-11T21:59:32","slug":"cheques-cadeaux-distribues-a-noel-quel-regime-social","status":"publish","type":"post","link":"https:\/\/lga-conseil.fr\/blog\/cheques-cadeaux-distribues-a-noel-quel-regime-social","title":{"rendered":"Ch\u00e8ques cadeaux de No\u00ebl : quelles exon\u00e9rations sociales ?"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>\u00c0 l&rsquo;approche des f\u00eates de fin d&rsquo;ann\u00e9e, de nombreuses entreprises d\u00e9cident d\u2019attribuer des bons d&rsquo;achat aux salari\u00e9s. Qu&rsquo;ils soient offerts aux salari\u00e9s par le CSE ou, en son absence, par l\u2019employeur, ils sont par principe soumis aux cotisations de s\u00e9curit\u00e9 sociale. Une tol\u00e9rance administrative permet toutefois qu&rsquo;ils soient exon\u00e9r\u00e9s de cotisations sociales sous certaines conditions.<\/strong><br><br><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Conditions g\u00e9n\u00e9rales pour le b\u00e9n\u00e9fice de l\u2019exon\u00e9ration<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Les ch\u00e8ques cadeaux attribu\u00e9s \u00e0 un salari\u00e9, au cours d\u2019une ann\u00e9e civile, sont exon\u00e9r\u00e9s de cotisations et de charges sociales, lorsque leur montant n\u2019exc\u00e8de pas 5 % du plafond mensuel de la s\u00e9curit\u00e9 sociale (PMSS), soit 196 \u20ac en 2025. Si ce seuil annuel est d\u00e9pass\u00e9, l&rsquo;exon\u00e9ration peut \u00eatre maintenue sous r\u00e9serves de respecter des conditions sp\u00e9cifiques.<br><br><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Conditions sp\u00e9cifiques pour le b\u00e9n\u00e9fice de l\u2019exon\u00e9ration<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Lorsque le seuil de 5 % du PMSS est d\u00e9pass\u00e9 sur une m\u00eame ann\u00e9e civile au titre d\u2019un salari\u00e9, le b\u00e9n\u00e9fice de l\u2019exon\u00e9ration peut \u00eatre maintenu \u00e0 condition toutefois que : <\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Le ch\u00e8que cadeau soit attribu\u00e9 \u00e0 l\u2019occasion d\u2019un \u00e9v\u00e9nement pr\u00e9vu par la tol\u00e9rance, tel que le No\u00ebl des salari\u00e9s et de leurs enfants (jusqu\u2019\u00e0 16 ans r\u00e9volus).<br><br><\/li>\n\n\n\n<li>L\u2019utilisation du ch\u00e8que doit \u00eatre en lien avec l\u2019\u00e9v\u00e9nement pour lequel il est attribu\u00e9.<br><br><strong>Pour No\u00ebl, la mention sur le ch\u00e8que cadeau \u00ab tout rayon sauf alimentation et carburant \u00bb est admise. Une tol\u00e9rance pour l\u2019alimentation courante dite de luxe dont le caract\u00e8re festif est av\u00e9r\u00e9.<\/strong><br><br><\/li>\n\n\n\n<li>Respect du plafond de 5 % par \u00e9v\u00e9nement<br><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><br><strong>Un salari\u00e9 d\u2019une entreprise ayant 2 enfants de 6 et 10 ans pourrait b\u00e9n\u00e9ficier de 588 \u20ac de ch\u00e8ques cadeau (196 x 3).<\/strong><br><\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\">Pour b\u00e9n\u00e9ficier de la tol\u00e9rance administrative, les conditions d&rsquo;octroi des bons d&rsquo;achat aux salari\u00e9s doivent \u00eatre strictement respect\u00e9es, \u00e0 d\u00e9faut, ces derniers seront assujettis aux cotisations sociales. Pour un conseil avis\u00e9, n&rsquo;h\u00e9sitez-pas \u00e0 nous contacter !<\/p>\n<\/blockquote>\n","protected":false},"excerpt":{"rendered":"<p>D\u00e9couvrez comment offrir des ch\u00e8ques cadeaux \u00e0 No\u00ebl tout en profitant d\u2019une exon\u00e9ration sociale gr\u00e2ce aux r\u00e8gles et tol\u00e9rances officielles.<\/p>\n","protected":false},"author":2,"featured_media":1072,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[6],"tags":[121,113,118,119,110,117,114,112,115,120,111,122,116],"class_list":["post-1071","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-business","tag-bons-dachat-noel-entreprise","tag-bons-dachat-salaries","tag-cheques-cadeaux-employeur","tag-cheques-cadeaux-enfants-salaries","tag-cheques-cadeaux-noel","tag-conditions-exoneration-bons-dachat","tag-cse-cheques-cadeaux","tag-exoneration-cotisations-sociales","tag-plafond-securite-sociale-2025","tag-pmss-2025","tag-regime-social-cheques-cadeaux","tag-reglementation-cheques-cadeaux","tag-tolerance-administrative-urssaf"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.1.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Ch\u00e8ques cadeaux de No\u00ebl : quelles exon\u00e9rations sociales ? - LGA Conseil<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/lga-conseil.fr\/blog\/cheques-cadeaux-distribues-a-noel-quel-regime-social\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ch\u00e8ques cadeaux de No\u00ebl : quelles exon\u00e9rations sociales ? - LGA Conseil\" \/>\n<meta property=\"og:description\" content=\"D\u00e9couvrez comment offrir des ch\u00e8ques cadeaux \u00e0 No\u00ebl tout en profitant d\u2019une exon\u00e9ration sociale gr\u00e2ce aux r\u00e8gles et tol\u00e9rances officielles.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/lga-conseil.fr\/blog\/cheques-cadeaux-distribues-a-noel-quel-regime-social\" \/>\n<meta property=\"og:site_name\" content=\"LGA Conseil\" \/>\n<meta property=\"article:published_time\" content=\"2025-12-11T21:56:11+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-12-11T21:59:32+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/lga-conseil.fr\/blog\/wp-content\/uploads\/2025\/12\/Capture-decran-2025-12-11-a-22.34.03.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1912\" \/>\n\t<meta property=\"og:image:height\" content=\"1144\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"berlioz\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"berlioz\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/lga-conseil.fr\/blog\/cheques-cadeaux-distribues-a-noel-quel-regime-social\",\"url\":\"https:\/\/lga-conseil.fr\/blog\/cheques-cadeaux-distribues-a-noel-quel-regime-social\",\"name\":\"Ch\u00e8ques cadeaux de No\u00ebl : quelles exon\u00e9rations sociales ? - LGA Conseil\",\"isPartOf\":{\"@id\":\"https:\/\/lga-conseil.fr\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/lga-conseil.fr\/blog\/cheques-cadeaux-distribues-a-noel-quel-regime-social#primaryimage\"},\"image\":{\"@id\":\"https:\/\/lga-conseil.fr\/blog\/cheques-cadeaux-distribues-a-noel-quel-regime-social#primaryimage\"},\"thumbnailUrl\":\"https:\/\/lga-conseil.fr\/blog\/wp-content\/uploads\/2025\/12\/Capture-decran-2025-12-11-a-22.34.03.png\",\"datePublished\":\"2025-12-11T21:56:11+00:00\",\"dateModified\":\"2025-12-11T21:59:32+00:00\",\"author\":{\"@id\":\"https:\/\/lga-conseil.fr\/blog\/#\/schema\/person\/46eb3747c449791550c60f91493db138\"},\"breadcrumb\":{\"@id\":\"https:\/\/lga-conseil.fr\/blog\/cheques-cadeaux-distribues-a-noel-quel-regime-social#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/lga-conseil.fr\/blog\/cheques-cadeaux-distribues-a-noel-quel-regime-social\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/lga-conseil.fr\/blog\/cheques-cadeaux-distribues-a-noel-quel-regime-social#primaryimage\",\"url\":\"https:\/\/lga-conseil.fr\/blog\/wp-content\/uploads\/2025\/12\/Capture-decran-2025-12-11-a-22.34.03.png\",\"contentUrl\":\"https:\/\/lga-conseil.fr\/blog\/wp-content\/uploads\/2025\/12\/Capture-decran-2025-12-11-a-22.34.03.png\",\"width\":1912,\"height\":1144,\"caption\":\"Salari\u00e9s recevant des ch\u00e8ques cadeaux de No\u00ebl en entreprise, illustrant les conditions d\u2019exon\u00e9ration de cotisations sociales.\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/lga-conseil.fr\/blog\/cheques-cadeaux-distribues-a-noel-quel-regime-social#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/lga-conseil.fr\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Ch\u00e8ques cadeaux de No\u00ebl : quelles exon\u00e9rations sociales ?\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/lga-conseil.fr\/blog\/#website\",\"url\":\"https:\/\/lga-conseil.fr\/blog\/\",\"name\":\"LGA Conseil\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/lga-conseil.fr\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/lga-conseil.fr\/blog\/#\/schema\/person\/46eb3747c449791550c60f91493db138\",\"name\":\"berlioz\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/lga-conseil.fr\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/c12ee2d67645d572862d851bb7cef53b2a2d4ce112fb2b80540e9cd9e9a646a9?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/c12ee2d67645d572862d851bb7cef53b2a2d4ce112fb2b80540e9cd9e9a646a9?s=96&d=mm&r=g\",\"caption\":\"berlioz\"},\"url\":\"https:\/\/lga-conseil.fr\/blog\/author\/berlioz\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Ch\u00e8ques cadeaux de No\u00ebl : quelles exon\u00e9rations sociales ? - LGA Conseil","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/lga-conseil.fr\/blog\/cheques-cadeaux-distribues-a-noel-quel-regime-social","og_locale":"fr_FR","og_type":"article","og_title":"Ch\u00e8ques cadeaux de No\u00ebl : quelles exon\u00e9rations sociales ? - LGA Conseil","og_description":"D\u00e9couvrez comment offrir des ch\u00e8ques cadeaux \u00e0 No\u00ebl tout en profitant d\u2019une exon\u00e9ration sociale gr\u00e2ce aux r\u00e8gles et tol\u00e9rances officielles.","og_url":"https:\/\/lga-conseil.fr\/blog\/cheques-cadeaux-distribues-a-noel-quel-regime-social","og_site_name":"LGA Conseil","article_published_time":"2025-12-11T21:56:11+00:00","article_modified_time":"2025-12-11T21:59:32+00:00","og_image":[{"width":1912,"height":1144,"url":"https:\/\/lga-conseil.fr\/blog\/wp-content\/uploads\/2025\/12\/Capture-decran-2025-12-11-a-22.34.03.png","type":"image\/png"}],"author":"berlioz","twitter_card":"summary_large_image","twitter_misc":{"\u00c9crit par":"berlioz","Dur\u00e9e de lecture estim\u00e9e":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/lga-conseil.fr\/blog\/cheques-cadeaux-distribues-a-noel-quel-regime-social","url":"https:\/\/lga-conseil.fr\/blog\/cheques-cadeaux-distribues-a-noel-quel-regime-social","name":"Ch\u00e8ques cadeaux de No\u00ebl : quelles exon\u00e9rations sociales ? - LGA Conseil","isPartOf":{"@id":"https:\/\/lga-conseil.fr\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/lga-conseil.fr\/blog\/cheques-cadeaux-distribues-a-noel-quel-regime-social#primaryimage"},"image":{"@id":"https:\/\/lga-conseil.fr\/blog\/cheques-cadeaux-distribues-a-noel-quel-regime-social#primaryimage"},"thumbnailUrl":"https:\/\/lga-conseil.fr\/blog\/wp-content\/uploads\/2025\/12\/Capture-decran-2025-12-11-a-22.34.03.png","datePublished":"2025-12-11T21:56:11+00:00","dateModified":"2025-12-11T21:59:32+00:00","author":{"@id":"https:\/\/lga-conseil.fr\/blog\/#\/schema\/person\/46eb3747c449791550c60f91493db138"},"breadcrumb":{"@id":"https:\/\/lga-conseil.fr\/blog\/cheques-cadeaux-distribues-a-noel-quel-regime-social#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/lga-conseil.fr\/blog\/cheques-cadeaux-distribues-a-noel-quel-regime-social"]}]},{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/lga-conseil.fr\/blog\/cheques-cadeaux-distribues-a-noel-quel-regime-social#primaryimage","url":"https:\/\/lga-conseil.fr\/blog\/wp-content\/uploads\/2025\/12\/Capture-decran-2025-12-11-a-22.34.03.png","contentUrl":"https:\/\/lga-conseil.fr\/blog\/wp-content\/uploads\/2025\/12\/Capture-decran-2025-12-11-a-22.34.03.png","width":1912,"height":1144,"caption":"Salari\u00e9s recevant des ch\u00e8ques cadeaux de No\u00ebl en entreprise, illustrant les conditions d\u2019exon\u00e9ration de cotisations sociales."},{"@type":"BreadcrumbList","@id":"https:\/\/lga-conseil.fr\/blog\/cheques-cadeaux-distribues-a-noel-quel-regime-social#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/lga-conseil.fr\/blog\/"},{"@type":"ListItem","position":2,"name":"Ch\u00e8ques cadeaux de No\u00ebl : quelles exon\u00e9rations sociales ?"}]},{"@type":"WebSite","@id":"https:\/\/lga-conseil.fr\/blog\/#website","url":"https:\/\/lga-conseil.fr\/blog\/","name":"LGA Conseil","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/lga-conseil.fr\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Person","@id":"https:\/\/lga-conseil.fr\/blog\/#\/schema\/person\/46eb3747c449791550c60f91493db138","name":"berlioz","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/lga-conseil.fr\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/c12ee2d67645d572862d851bb7cef53b2a2d4ce112fb2b80540e9cd9e9a646a9?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/c12ee2d67645d572862d851bb7cef53b2a2d4ce112fb2b80540e9cd9e9a646a9?s=96&d=mm&r=g","caption":"berlioz"},"url":"https:\/\/lga-conseil.fr\/blog\/author\/berlioz"}]}},"_links":{"self":[{"href":"https:\/\/lga-conseil.fr\/blog\/wp-json\/wp\/v2\/posts\/1071","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lga-conseil.fr\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lga-conseil.fr\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lga-conseil.fr\/blog\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/lga-conseil.fr\/blog\/wp-json\/wp\/v2\/comments?post=1071"}],"version-history":[{"count":12,"href":"https:\/\/lga-conseil.fr\/blog\/wp-json\/wp\/v2\/posts\/1071\/revisions"}],"predecessor-version":[{"id":1084,"href":"https:\/\/lga-conseil.fr\/blog\/wp-json\/wp\/v2\/posts\/1071\/revisions\/1084"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lga-conseil.fr\/blog\/wp-json\/wp\/v2\/media\/1072"}],"wp:attachment":[{"href":"https:\/\/lga-conseil.fr\/blog\/wp-json\/wp\/v2\/media?parent=1071"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lga-conseil.fr\/blog\/wp-json\/wp\/v2\/categories?post=1071"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lga-conseil.fr\/blog\/wp-json\/wp\/v2\/tags?post=1071"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}