Tax-Exempt Gifting, Sorted!

Give more recognition without increasing your spend. Tax-exempt gifting is an HMRC-approved way to recognise employees with thoughtful gifts for life’s moments that matter. When delivered under the Trivial Benefits exemption, gifts are not subject to tax or National Insurance, helping your budget go further.

What Are
Trivial Benefits?

Under UK legislation, employers can give tax-exempt gifts of up to £50 per occasion to employees, provided they’re not linked to performance, salary, or contractual entitlement. Known as trivial benefits, these gifts must remain a cost to the employer, cannot be paid in cash or through payroll, and should be given on an occasional, ad hoc basis. There’s no annual limit for employees, while company directors are currently limited to £300 per tax year. Used correctly, trivial benefits offer a simple, compliant way to recognise employees.

A Smarter Way to Manage Your Tax Liability

By shifting recognition away from taxable rewards and towards qualifying trivial benefits for appropriate occasions, employers can significantly reduce their overall tax exposure. For example, redirecting £100,000 of taxable recognition spend towards tax-exempt gifting for personal, non-performance-related moments could typically reduce tax liability by around 30%, delivering potential savings of £30,000 per year.

The value of the gift must be no more than £50

The gift cannot be given through payroll or in cash

The gift must not be contractual or expected

The gift must not be linked to performance

The Perfect Tax-Exempt Gift with Each Person

With Each Person, employers can send Evouchers to employees in seconds, redeemable online or in-store across 700+ brands in 30 countries. Funded entirely by the employer and delivered outside of payroll, gifts remain compliant with the Trivial Benefits exemption, making it a simple, flexible way to recognise personal and seasonal moments.

Save Time & Money

Managing tax-exempt gifting is simple with Each Person. Employers select a predefined gifting reason from within the platform, ensuring gifts are clearly categorised and compliant with HMRC guidelines.This structured approach provides a clear audit trail of gifting activity and tax liability, a significant advantage when completing PSA agreements or responding to HMRC queries. By reducing manual admin and improving classification, employers save time and can avoid unnecessary tax costs, while still delivering meaningful recognition.