Trivial Benefits – It’s the little things that often make the biggest difference

by | Dec 13, 2023

Trivial benefits are not just for Christmas but can be a great way to give back to employees at the most wonderful time of the year!  

As the festive season fast approaches, what better time to highlight Trivial Benefits.  These are tax free gestures employers can extend to their team, providing they meet a few criteria.  

These are as follows: 

  • The value must be £50 or less. 
  • They cannot be in the form of cash or cash vouchers. 
  • The benefit offered cannot be outlined in an employment contract. 
  • These are not a reward for hard work – more of a treat or unexpected gift. 

Examples of Trivial Benefits could be a meal out, gifts for Christmas, flowers, gift hamper, team lunches, etc 

This exemption is only available for companies and there is a limit per Director of £300 per tax year.  

If you are considering providing gifts for your employees or have any queries regarding the trivial benefit exemption, please get in touch.  


Sage logo
Quickbooks logo
Xero Platinum partner logo
ICAEW logo