How it works
The government’s Small Benefits exemption policy means that businesses can save up to €653.65 per employee simply by delivering a gift in the form of a One4all Gift Card, instead of a payment through the employee's salary. One4all Gift Cards can be spent in over 11,000 outlets nationwide and online on everything from food to fashion, homeware to holidays, giving your staff the flexibility to choose a gift they'll truly value.
Though it is easy to take advantage of the Small Benefits exemption to reward your staff, please bear the following in mind:
The exemption can only be used once per year, and cannot be stacked. For example, if you give a €350 gift card in the middle of the year, this will qualify for the Small Benefits exemption. However, if you subsequently give a gift card worth €150 later in the same year, this will not qualify and you will need to pay tax, USC and PRSI on the gift.