Expenses and benefits: gifts to employees

As an employer providing gifts to your employees, you have certain tax, National Insurance and reporting obligations.

Businesses

There are different rules depending on the type of gift you give. Follow the reporting and payment rules for the specific item.

Self-employed

If you’re self-employed, you do not have to report or pay tax or National Insurance on personal gifts (for example, birthday or wedding presents) that you give to employees.