As a caring employer, you may like to consider using the “trivial gifts” exemption to benefit your staff.
You are permitted to give gifts of up to £50 per gift per employee. This must be for a non-work reason – so cannot be e.g., as a reward for good performance, and it cannot be cash or a cash voucher. You could gift on their birthday for instance, or for a new addition to the family, marriage etc. Directors and members of their households can also benefit from this but are limited to £300 p.a. but there is no limit to other employees receiving such gifts.
Ensure adequate records are kept of any payments under this scheme though – amounts and the reasons why they were given.
