Les chèques-vacances font partie des avantages en nature que vous pouvez décider d’octroyer à vos salariés. Pour rappel, ce sont des titres de paiement qui permettent aux salariés de régler des dépenses liées au tourisme (transport, hébergement, restauration, etc.) et aux activités culturelles et de loisirs. Vous devez définir leurs modalités d’attribution (salariés bénéficiaires, montant de votre contribution…), le cas échéant après consultation des représentants du personnel.
En pratique, les chèques-vacances doivent être commandés auprès de l’Agence nationale pour les chèques-vacances (ANCV), qui en est l’unique émetteur.
À noter : dans les entreprises de 50 salariés et plus, la contribution patronale au financement des chèques-vacances n’ouvre pas droit à une exonération de cotisations sociales.
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