Tax rules for workplace gifts
Gifts paid by your employer
Wondering whether gifts to employees are taxable? Here's a simple overview of the rules for tax-free gifts in Norway, Sweden, Ireland and the United Kingdom — and how HuurayPay keeps you compliant.
Ireland
€1.500
Per employee, per calendar year
The Small Benefit Exemption: up to €1,500 per employee per year, across a maximum of 5 separate benefits.
United Kingdom
£50
Per benefit (trivial benefits)
Trivial benefits: each benefit up to £50, not cash and not a reward for performance. Directors of close companies are capped at £300 per year.
Norway
5.000 kr
Per employee, per year
Applies to gifts that are not cash. Rules follow Skatteetaten.
Sweden
600 kr
Per employee, per occasion
Christmas gifts up to 600 kr (incl. VAT), anniversary gifts up to 1.500 kr, memorial gifts up to 15.000 kr.
Netherlands
2%
Employer-wide, per year
The work-related costs scheme (WKR): up to 2% of the total wage bill (first €400,000) can be spent tax-free on gifts and benefits.
Belgium
€40
Per employee, per occasion
Gift vouchers for Christmas/New Year: up to €40 per employee, plus €40 per dependent child.
Tax rules
When are gifts to employees tax-free?
Pick a country to see the current rules. The guidance below is a simplified summary — in case of doubt, your national tax authority's rules always apply.
Are all gifts from an employer taxable in Ireland?
As a main rule, gifts that are not cash can be tax-free when:
- Up to €1,500 per employee per calendar year can be given tax-free.
- The amount can be split across up to 5 separate benefits per year.
- The benefits must not be convertible to cash — vouchers or prepaid cards only, usable for goods and services.
- If a single benefit exceeds €1,500, the entire benefit becomes taxable — not just the amount above the limit.
- The employer must report the benefit to Irish Revenue under the Enhanced Reporting Requirements.
- HuurayPay cannot be withdrawn as cash and is spendable only with merchants — so it typically qualifies.
Use anywhere
Give the gift card that can be used everywhere
The recipient picks what they want to spend it on — in store, online, or anywhere Mastercard is accepted.
Use in store
Add to Apple Wallet or Google Wallet and tap to pay in any shop.
Use online
Pay in any webshop using the card details — like a regular Mastercard.
No expiry stress
Take it on holiday or save it for a rainy day — the value stays put.
Your next reward is three clicks away
No setup fee. No monthly cost. Just a 3% service fee on what you send — and a gift experience your recipients will remember. Join 10,000+ companies already using Huuray.
