Can I give a tax-free gift to employees in Ireland?

Yes, the Small Benefit Exemption Scheme allows employers to give employees and directors non-cash gifts like gift cards or vouchers worth up to €1,500 without paying any tax on them. To qualify, the gift must be non-cash in nature. If cash is offered as a gift, it is considered income, and taxes like PAYE, PRSI, or USC Charges are levied on it.