Q: To celebrate the victory of the Belgian football team, I would like to organise a tombola and the winner may go on a city trip. Is this allowed?
A: In principle, employers may only organise tombolas with the intervention of a non-profit organisation that has been licensed for this purpose. The profits go to a good cause. The non-profit organisation must take care of the organisation and the prices (such as a city trip).
If it concerns a tombola in which all employees may participate and where the chances of winning are the same for everyone, the countervalue of the tombola is considered to be a generosity and is therefore excluded from the definition of salary. No social security contributions or withholding taxes will be due.
Do not hesitate to contact someone from the Employment & Benefits team if you want to organise a tombola for your staff!
