ComplianceMay 2025Hospitality programmes have become commonplace in many companies, offering employees the opportunity to attend events and activities organised by the company or its partners. However, a question that often arises is whether inviting an employee to these events is systematically considered a benefit in kind by URSSAF, the French social security contributions body. In this article, we explore this question and clarify the tax and legal implications of the practice.
A benefit in kind is any non-monetary benefit provided by the employer to the employee on top of their usual salary. It can cover a wide range of items such as gifts, employee benefits, discounts on products or services, or even invitations to events.
In France, inviting an employee to an event as part of a hospitality programme can be considered a benefit in kind, with tax and legal implications. Under Article 81 of the French General Tax Code, benefits in kind are taxable and must be declared by the employer and included in the calculation of the employee’s income tax.
In addition, from an employment law perspective, inviting an employee to an event may be subject to certain restrictions or conditions. For example, as part of the fight against corruption and influence peddling, companies must make sure that invitations are not perceived as bribes or undue advantages.
It should be noted that some invitations to events may be exempt from taxation as a benefit in kind, in particular if they are considered to be linked to the employee’s professional activity or if they are open to all of the company’s employees on a fair basis.
In addition, specific rules may apply to certain sectors or particular events. Companies are therefore advised to consult a tax or legal expert to obtain advice specific to their situation.
In conclusion, inviting an employee to an event as part of a hospitality programme can be considered a benefit in kind, with tax and legal implications. It is important for companies to understand these implications and to make sure their hospitality practices comply with the laws and regulations in force. By taking a prudent and transparent approach, companies can offer benefits in kind to their employees while complying with the applicable tax and legal standards.
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