At the heart of a company, it's not the numbers, the balance sheets or the contracts signed that make all the difference, but the men and women who make it up. Employees are the cornerstone of any business, and it's essential to recognize and reward their hard work. One way of doing this is through gifts. These usually take the form of gift vouchers or goods and services purchased by the company.
Occasions for giving gifts to employees
Employee gifts are often given at key moments in the year, or on special occasions. The end of the year is the ideal occasion to give a gift to its employees. It's a time when the spirit of generosity and sharing is at its peak. Similarly, the back-to-school period can be an opportunity for the company to mark the occasion by offering vouchers to help employees with children meet back-to-school expenses.
What's more, on important occasions in an employee's life, such as a wedding or birth, the company can also offer a gift to mark the occasion. This can be seen as a sign of recognition and care on the part of the company, which cares about the well-being of its employees.
The accounting aspect of employee gifts
From an accounting point of view, gifts to employees are generally included in personnel expenses. They may appear in accounts 647 or 648 when they are exempt from social security contributions.
Otherwise, i.e. when gifts are subject to social security contributions, they may appear in a subdivision of account 641, entitled "Personnel expenses".
Note that this distinction between amounts subject to social security contributions and amounts exempt from contributions is crucial for verifying the social security contributions base. This base is declared in the DSN (Déclaration Sociale Nominative).
The benefits of gifts for employees and the company
Beyond the accounting aspect, employee gifts can have a number of advantages for the company.
Firstly, they reinforce employees' sense of belonging to the company. An employee who feels recognized and valued is more likely to be more involved in his or her work, to be more productive and to remain loyal to the company.
Secondly, they can be a motivational tool. A gift, even of small value, can be an excellent incentive for an employee.
Finally, employee gifts can help improve a company's image. A company that takes care of its employees is perceived as responsible and attractive, whether by customers, partners or future employees.
Offering gifts to employees is a practice that goes far beyond a simple gesture of generosity. It's a strategy that can bring many benefits to the company, both in human and financial terms.
In the final analysis, employee gifts are much more than an additional expense for the company. They are an investment in employee motivation, loyalty and satisfaction. They are an expression of the recognition and importance the company places on its employees. And, ultimately, they are a way for the company to reinforce its image and affirm its values.