Augmentation of gift amounts

Augmentation of gift amounts Belgium

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.

Overview of the new amounts
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.

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