Business sport: entry into force of tax exemption measures

Thus, the provision by the employer of sports equipment for collective use and the financing of sports services for its employees are excluded from the base for social contributions.

Decree No. 2021-680 of May 28, 2021, which entered into force on May 30, sets the conditions for implementation.

Come within the scope of this exemption:

• the advantage represented by the provision by the employer of equipment for collective use dedicated to the realization of physical and sports activities such as a gym belonging to the company or a space managed by it or of which it pays for the rental, for the purpose of practicing physical and sporting activity;
• the advantage constituted by the financing by the employer of physical and sporting activities such as group lessons of physical and sporting activities, yoga classes, for example, or events or competitions of a sporting nature, within a limit annual value equal to 5% of the monthly value of the social security ceiling multiplied by the workforce of the company, i.e. € 171,40 / year / employee in 2021 (articles D. 136-1-1 and D. 136- 2 of the Social Security Code).

These services must be offered by the employer to all employees of the company regardless of the nature and duration of their employment contract.

We hope that these measures will encourage companies to develop sport in the workplace.