If you employ people in Ireland, you can give each of them up to five small non-cash gifts a year, worth €1,500 in total, without Income Tax, USC or PRSI being due. That's Revenue's small benefit exemption, and it's the most useful thing to know before you buy staff Christmas gifts.
Want to skip the choosing? Use the Ultimate Irish Gift Maker. Tell it the gift is for a colleague or employee, how many people and your budget per gift, and it builds real options from our shop, each led by a Sos Stays gift voucher.
How does the small benefit exemption work?
Revenue's small benefit exemption page sets out the rules. Since 1 January 2025 an employer can give up to five benefits per employee per year, as long as they total no more than €1,500. The employer has to buy the gift directly, it must be non-cash, and the date and value must be reported to Revenue. It applies to employees, not contractors.
Because the rules are specific, ask your accountant or payroll provider to confirm how a particular gift should be treated before you buy.
What are good Christmas gifts for staff?
Under €30: small and thoughtful
- A box of Loaded Cookies (€24), all six specials in one box.
- A laser tag session at Funtasia (€11), good for a team afternoon.
- Waterpark entry at Pirate's Cove (€24.95).
€50 to €200: a proper thank-you
- A Sos Stays gift voucher from €50, so they can book a break when it suits them.
- The Wellness Spa Ritual (€100) at Tranquil View.
- Funtasia, for four (€149), for colleagues with young families.
€200 and up: for long service or a standout year
- A Sos Stays voucher large enough for a few nights, up to €1,000, or the Face and Body Spa Ritual (€190).
What are unique gifts for employees, beyond the Amazon wishlist?
The gifts people remember are the ones that give them something to look forward to: a night away, an afternoon off their feet, a day out with their kids. A break is also hard to buy for yourself, which is why it works as a gift. A Sos Stays voucher is emailed as a PDF, so you can hand it over in a card or forward it, and it's valid for five years, so there's no deadline attached.
What are good gifts for female staff?
Don't assume. Ask what people would actually use, or choose something open to everyone. If you do want something specific, Tranquil View is an all-female wellness studio in the Drogheda area, working by appointment, and its rituals are in our shop. Nollaig na mBan, Women's Christmas on 6 January, is also a nice moment to give a gift to the women on your team.
How do you order staff gifts for a whole team?
Order a single voucher from the shop, or email hello@sosstays.com for a team order. We can invoice your business and brand the vouchers with your company's name and a message.
Start in the gift maker. We handle delivery to one office or many addresses and email you a formal quote. For branded vouchers or an invoiced order, email hello@sosstays.com.
Send your SOS. We'll sort the stay.