Employee recognition in Belgium, within the RSZ rules on geschenken
Belgian payroll runs on the social security instructions: €40 per worker at Sinterklaas, Christmas or New Year, a seniority bonus at 25 and 35 years, and contributions on the full value when a limit is crossed. Mojo Gift runs employee recognition for employers with people in Belgium as a managed programme, invoiced in EUR, with documentation for every gift.
How employee gifts are treated by the RSZ/ONSS in Belgium
Year-end gifts. Gifts in kind, in cash or as gift vouchers are not remuneration for social security when they are given for Sinterklaas, Christmas or New Year and do not exceed €40 per worker per year, plus €40 per dependent child. The RSZ judges the scheme, not the individual gift: if every worker gets €100, every gift is remuneration, even for workers with two children. The Dutch edition of the instructions on geschenken carries the same figures.
Distinctions, retirement, marriage. A gift for an official honourable distinction is excluded up to €120 per worker per year, and the instructions say a company jubilee, such as 20 years of service, is not one. A retirement gift is excluded up to €40 per year of service, between €120 and €1,000 in total. A marriage or legal cohabitation bonus is excluded up to €245, and is the one case where contributions apply only to the excess.
Seniority bonuses. A prime d'ancienneté in cash, as a gift or as a voucher is not remuneration at most twice in a career with one employer: from the calendar year of 25 years of service, up to one month's gross salary, and from 35 years, up to two months' gross salary. Only the part above the limit carries contributions. An employer may instead use its own average gross monthly pay, but not both methods in the same year.
Everything else, and the vouchers. Outside those cases a gift is remuneration, and if a year-end, distinction or retirement limit is crossed, contributions are calculated on the whole value. Gift vouchers must be redeemable only with businesses that have an agreement with the issuer, have a limited validity and never be paid out in cash. The income tax side has its own conditions, which your accountant or social secretariat checks.
This is general information as of 2026, not tax advice. Your payroll provider or accountant decides how each gift is treated.
How Mojo runs recognition for your Belgian team
Agreed once with payroll, chosen by each employee, documented for the social secretariat.
Map occasions to the limits
We set occasions and values with you: the year-end gift inside the €40 rule, the 25 and 35 year bonuses on their own terms, and birthdays, onboarding and 5 or 10 year anniversaries planned as rewards that carry contributions. Your social secretariat confirms the treatment.
Send four fields, we flag the dates
Name, occasion type, date and work email, held under a signed DPA and GDPR. The Occasions Engine flags each milestone before it happens, including the calendar year a colleague reaches 25 or 35 years.
Each person chooses, a concierge delivers
A dinner in Ghent, a weekend in the Ardennes, a course or a product delivered home, chosen in Dutch, French or German. A human concierge delivers the Mojo Moment by email with a personal message, and payroll receives the value and date for every gift.
Why it works for employers in Belgium
Built for a payroll team that applies a limit to every gift.
A record for every gift
Recipient, value, occasion and delivery date, generated when the gift is issued and exported in one file, so each gift can be set against the right limit.
Non-cash, the amount never shown
The recipient chooses an experience or a product, never sees what was spent, and the gift never expires. Your payroll provider decides how each gift is classified.
Three languages, one scheme
The same written scheme for Flanders, Wallonia and Brussels, with each person choosing in their own language, which keeps the works council conversation simple.
One programme for staff abroad too
The same programme covers colleagues in the Netherlands, France, Germany and 190 countries, invoiced in EUR, with tax documentation for each country.
What makes Mojo different for Belgian employers
Built around the person receiving the gift, and the rules around it.
The employee decides
A human concierge
No expiry. Ever.
Documentation in every country
Employee recognition in Belgium, answered
Are employee gifts free of social security contributions in Belgium?
Only in the listed cases: €40 per worker per year plus €40 per dependent child at Sinterklaas, Christmas or New Year, €120 for an official honourable distinction, €40 per year of service on retirement within €120 to €1,000, a marriage or legal cohabitation bonus up to €245, and the seniority bonuses at 25 and 35 years. Outside those, a gift is remuneration.
Is a 10-year work anniversary gift exempt?
No. The seniority exemption starts in the calendar year a worker reaches 25 years with the same employer, and a company jubilee does not count as an honourable distinction. A 10-year gift is remuneration for social security, so plan it as a reward that carries contributions. Your social secretariat decides.
What can we give at 25 years?
Up to one month's gross salary, in cash, as a gift or as a voucher, once; and up to two months' gross salary from 35 years. Only the part above the limit carries contributions. A Mojo Moment the employee chooses, with its value documented, is one way to use that room.
Do gift vouchers have conditions?
Yes. They must be redeemable only with businesses that have an agreement with the issuer, have a limited validity period, and never be paid out in cash in whole or in part. A Mojo Moment is not a voucher: the recipient chooses an experience or product and a concierge arranges it, and the gift never expires. How it is classified is for your payroll provider.
What happens if we go over €40 at Christmas?
Contributions are calculated on the whole value of the gift, not on the excess, and the RSZ looks at the scheme rather than the individual: a €100 gift to everyone makes every gift remuneration. The marriage bonus is the exception, where only the excess is charged.
What does it cost?
€25 per Mojo Moment per year, from 50 Moments (€1,250 a year), invoiced in EUR, GBP or USD. Gift value is funded on top at face value. Setup within 48 hours, first gift within 7 days or month one is free, and a 30-day Standing Ovation guarantee. One-off campaigns are €6,250 per 250 Moments.
Plan recognition for your team in Belgium
Book a 30-minute call. We map your occasions to the €40 rule and the 25 and 35 year bonuses, and show you how the programme runs.
Book a 30-minute call