Occasion-based gifts and benefits are voluntary material contributions that employers provide to their employees for specific personal or company-related events. These occasions may include birthdays, weddings, the birth of a child, work anniversaries, Christmas, or the achievement of certain company goals. The purpose of these benefits is to express personal appreciation, foster a positive work environment, and build emotional connection to the company - all without having a direct monetary character.
From a tax perspective, occasion-based gifts in kind are considered tokens of appreciation that can remain exempt from tax and social security contributions under certain conditions. The prerequisite is that these material gifts must not exceed a value of 60 euros including VAT per occasion. If this amount limit is observed, these gifts qualify for tax benefits. Important note: There must be a genuine, individual occasion - general bonuses or regular gifts do not fall under this regulation.
In practice, occasion-based gifts to employees can take many different forms: a high-quality gift card, a gift basket, a dinner invitation, or a small tech gadget. What matters isn't the monetary value, but rather the gesture behind it. Employees feel seen and appreciated, which leads to long-term increases in team motivation and satisfaction. Through such thoughtful gestures, companies demonstrate that they value not just performance, but also the person behind it.
The HelloBonnie SmartCard makes it exceptionally easy to implement occasion-based benefits and rewards - in a flexible, digital, and legally compliant way. This allows companies to integrate personal recognition into everyday work life in a modern and uncomplicated manner while simultaneously taking advantage of tax benefits.