Small Benefit Scheme 2025 & employee rewards

The Small Benefit Scheme 2025: What Employers Need to Know (And How to Maximise It with Swirl)

May 21, 2025
11:47 am

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, not just at Christmas.

What Is the Small Benefit Scheme?

The Small Benefit Scheme is an initiative by the Irish government that allows employers to gift non-cash benefits to employees, tax-free. These benefits are often delivered in the form of vouchers or gift cards. As of 2025, the maximum value for this benefit stands at €1,500 per employee per year and can be distributed in five payments annually. During the corporate gifting season, particularly around Christmas, many businesses take advantage of this by offering rewards as part of their end of year employee recognition efforts.

Key Features of the SBE — 2025 Rules

• Employers can now give up to 5 tax-free non-cash benefits per year per employee.

• The combined total of all benefits must not exceed €1,500 in the same tax year.

• Benefits must be non-cash and non-convertible. Prepaid gift cards, vouchers, etc. qualify; cash, bank transfers, or reloadable cards do not.

• Benefits cannot be carried over to future tax years.

• Enhanced Reporting Requirements (ERR): all benefits under the Small Benefit Exemption must be reported to Revenue, including:

Employee name and PPS number.
Date of benefit.
Value of benefit.
Benefit type.

This ERR reporting is mandatory and must be submitted on or before the benefit is provided, using the Revenue Online Service (ROS).

Why Swirl Gift Cards Are the Ideal Choice for the SBE

As a trusted provider of corporate reward solutions, SWIRL Gift is here to help you, and your team make the most of the Small Benefit Scheme. We offer versatile physical gift cards that can be used across a wide range of retailers, over 45 million globally, making it a perfect choice for corporate gifting, Christmas bonuses, retirement gifts, employee rewards and recognition programs and lots more.

Key Features of Swirl Gift Cards:

• Global Acceptance: Spend in-store, online, and abroad — anywhere Mastercard is accepted (over 45 million locations worldwide).

• Physical Gift Cards: Prepaid, non-reloadable, single-load cards — meeting the strict non-cash, once-off benefit requirement.

• No Hidden Fees for Retailers: Unlike store vouchers, Swirl is a Mastercard product — no commission or redemption fees for merchants.

• Simple Ordering & Fast Fulfilment: Easy online ordering, flexible delivery (bulk or direct to employee), and dedicated support from the Swirl team.

• Full Visibility: Employees can check card balance and transactions easily via Swirl’s mobile app.

• Trusted Irish Provider: Swirl is a proudly Irish company, supporting Irish businesses with local service and expertise.

Planning for the Corporate Gifting Season 2025

With the enhanced €1,500 tax-free allowance now in place for 2025, spread across up to five non-cash benefits per year, there’s never been a better time to elevate your employee reward strategy. SWIRL Gift Cards make it easy to deliver thoughtful, flexible, and compliant rewards that your team will genuinely appreciate.

Corporate gifting is more than just a seasonal gesture, it’s a powerful way to boost morale, recognise effort, and show your people that they’re valued. Whether you’re planning holiday bonuses, milestone awards, or quarterly recognition, Swirl offers a simple, Revenue-compliant solution tailored to your business needs.

Ready to order your corporate rewards for 2025? Place your order below or learn more via our website today and discover how we can help you celebrate your employees in style!