What types of benefits can employers gift to employees under the Small Benefit Exemption Scheme?

Employers can reward employees with a variety of non-cash gifts under the scheme, such as:

1. Flexible gift cards (like digital or prepaid Mastercards)
2. Gift hampers or curated gift baskets
3. Gift vouchers for specific retailers or experiences
4. Seasonal gifts for occasions like Christmas or birthdays
5. Tangible gifts such as jewellery, watches, or bags
6. Health and wellness vouchers (e.g., spa or fitness memberships)
7. Technology items such as smartphones or gadgets