Sport in the workplace is no longer considered as a benefit in kind


In order to encourage employers to finance the physical activity of their employees, the legislator has just excluded “ advantages relating to the practice of sport in a company »Of the corporate social base.

Support for the gym membership fee no longer constitutes a benefit in kind

The financing by the employer of the sports activity of the employees, formerly considered as a benefit in kind, is no longer one. Decree n ° 2021-680 of May 28, 2021 amended the Social Security Code, the new provisions being applicable from May 29, 2021.

In the new version, the practice of sport in a company is therefore excluded from the social base for benefits in kind. Are concerned both ” the advantage constituted by the financing by the employer of services of physical and sporting activities such as group lessons of physical and sporting activities or events or competitions of a sporting nature ” that the ” provision by the employer of equipment for collective use dedicated to the performance of physical and sports activities (such as a gym belonging to the company or a space managed by it or for which it pays for the rental ) “.

Business sport: the measure was immediately welcomed by companies in the sector

The publication of this decree was welcomed by the Minister for Sports, Roxana Maracineanu. ” An initiative long requested by sports stakeholders, supported by the Government, which will help develop sport in business She wrote on her Twitter account.

Union Sport & Cycle, the professional federation of the sports sector (1,400 companies and 500 brands represented) was quick to welcome the publication of this decree. ” Physical and sports activities in the workplace would reduce work stoppages by 32% (a potential saving of 4.2 billion euros per year), reduce musculoskeletal disorders and even increase productivity by 12%. A win-win therefore: employees in good health and motivated, but also more efficient for the activity of the company. While the fight against a sedentary lifestyle and obesity is more crucial than ever, corporate sport is one of the essential tools for developing the physical and sporting activity of the French. “, The federation said in a press release.