We provide vouchers to our employees at Christmas. The vouchers are under €500 and are given tax free under the small benefit exemption. One of our part-time employees has informed us that he has another employment and has already received a tax free voucher from his other employer. Can an employee receive 2 vouchers tax free under the small benefit exemption from 2 different employers in the same tax year?


Yes, if an employee has 2 different employers they may receive the small benefit exemption from each employer. An employer has no way of knowing, and is not expected to know, how any other employer chooses to reward his staff.

The legislation provides that an employer may provide an employee with a voucher (or benefit in the form of a tangible asset) free of tax where the following conditions are satisfied:

    • It does not form part of a salary sacrifice arrangement

    • It does not exceed €500 in value,

    • The voucher can only be used for the purchase of goods and services and cannot redeemed for cash, and

  • Only one benefit or voucher is given by an employer to an employee in a tax year.