Premium for marriage

Maximum EUR 245

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Social security treatment

No NSSO contributions
Employee Taxation

Not taxable
Employer deductibility

Deductible

Worker Taxations Description

The premium for marriage or declaration of legal cohabitation is considered a tax-exempt social benefit if it amounts does not exceed EUR 245 per employee.
The premium may be granted in cash, in the form of a gift in kind or in the form of gift vouchers.

If the premium for marriage or declaration of legal cohabitation exceeds the EUR 245 threshold, the excess constitutes a taxable benefit.

Employer Deductibility Description

The premium for marriage or declaration of legal cohabitation is fully deductible by the employer as a professional expense up to a maximum of EUR 245 per employee.

If this amount is exceeded, the excess is considered a taxable benefit. This is also deductible as a professional expense provided that the employer includes it on the annual tax statements (failure to do so will result in the application of the special tax on secret commissions of 100%, which is not deductible as a professional expense for corporation tax purposes).