{"id":2540,"date":"2020-11-05T04:00:00","date_gmt":"2020-11-05T04:00:00","guid":{"rendered":"http:\/\/im-20755"},"modified":"2023-01-02T04:10:16","modified_gmt":"2023-01-02T04:10:16","slug":"tax-free-christmas-presents","status":"publish","type":"post","link":"https:\/\/www.oneaccounting.co.uk\/tax-free-christmas-presents\/","title":{"rendered":"Can I give my employees a tax free Christmas present?"},"content":{"rendered":"<p>2020 has been a tough year so many clients have got in touch to ask if they can give their employees&nbsp;<strong>tax free Christmas presents<\/strong> this year.<\/p>\n<p>If you are an employer and looking to give a small Christmas bonus to your employees, then your best option is probably to give them a gift. In order to ensure that this is a tax free Christmas present, it is important to ensure that the trivial benefits in kind (BiK) rules apply.<\/p>\n<p>There is no tax to pay on trivial benefits in kind (BiK) provided to employees where all of the following apply:<\/p>\n<ul>\n<li>the benefit is not cash or a cash-voucher; and<\/li>\n<li>costs \u00a350 or less; and<\/li>\n<li>is not provided as part of a salary sacrifice or other contractual arrangement; and<\/li>\n<li>is not provided as a reward to the employee as part of their employment. For example as a bonus for hitting a sales target<\/li>\n<\/ul>\n<p>For example a turkey that cost \u00a345 would qualify. So would a \u00a315 bottle of wine. It is also possible to provide employees with a gift voucher (not a cash-voucher) where the value is \u00a350 or less. It is important to remember that the gifts must not be provided as a reward for the employees\u2019 services but merely as a gesture of goodwill at Christmas. If you follow these rules then you have provided tax free Christmas presents to your employees.<\/p>\n<p>There is an annual cap for directors of a \u2018close\u2019 company of \u00a3300 per year. If the Christmas gifts have a value of over \u00a350 or cannot be counted as a trivial benefit then the gift must be reported on form P11D.&nbsp; Class 1A NICs will be payable on the value of the gift.<\/p>\n<div class=\"im_source\" style=\"font-size: smaller;\"><\/div>\n","protected":false},"excerpt":{"rendered":"<p>If you are an employer and looking to give a small<\/p>\n","protected":false},"author":9,"featured_media":2541,"comment_status":"closed","ping_status":"closed","sticky":true,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[133,148,132,1],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Giving Employees Tax-Free Christmas Presents<\/title>\n<meta name=\"description\" content=\"Can I give my employees tax free Christmas presents? 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