
The Small Benefit Scheme 2025: What Employers Need to Know (And How to Maximise It with Swirl)
For Irish employers, the Small Benefit Exemption Scheme (SBE) remains a valuable tool to deliver meaningful employee rewards while staying fully compliant and tax-efficient. With the updated rules now in place for 2025, the scheme gives employers more flexibility to recognise and reward employees at multiple points throughout the year,