What the exemption allows
Since 1 January 2025, Revenue allows an employer to give an employee up to five non-cash benefits a year, tax-free, as long as their combined value does not exceed €1,500. A single benefit of up to €1,500 can qualify on its own. If one benefit is worth more than €1,500, the whole value is taxable, not only the amount above the limit.
If an employer gives more than five benefits in a year, only the first five can qualify. Allowance that is not used in one year cannot be carried into the next.
Which vouchers qualify
Revenue says a voucher must be one that can only be used to buy goods or services. A voucher that can be redeemed for cash, in full or in part, does not qualify. A voucher for a hotel stay, a spa treatment or a meal at one business fits this well.
Bronora's default voucher terms say the voucher may be used only with the issuing business and cannot be exchanged for cash. If you change your terms, keep that condition so business buyers can rely on it.
How to sell to employers
Many employers buy staff gifts in November and December. Make it easy for them to find and buy your vouchers for a whole team:
- Mention staff gifts on your voucher page, with a contact for larger orders.
- Offer a few clear values that fit within the €1,500 annual limit.
- Send each employee their own voucher, so each one is a separate, traceable benefit.
A Bronora business buyer can pay once and send vouchers to as many as 50 named recipients, each delivered separately. See corporate gift voucher orders for how it works, and the Christmas guide for planning the season.
Work out a staff voucher order
Use this calculator when an employer asks what a team order will cost. It totals the order and checks the value and number of benefits for each employee against Revenue's limits.
Staff voucher calculator
Enter the team size and the voucher value for each person. Add any small benefits each employee has already had this year.
Each employee stays within the €1,500 and five-benefit limits, based on what you entered.
An estimate for planning only, using Revenue’s limits from 1 January 2025. It assumes every employee gets the same voucher and has had the same earlier benefits. The employer must also report each benefit to Revenue on or before the day it is given. General information, not tax advice.
What the employer must also do
Revenue's guidance says the voucher must not form part of a salary sacrifice arrangement. Since 2024, the employer must also report the date and value of each small benefit to Revenue on or before the day it is given, under the enhanced reporting requirements. Those are the employer's obligations, not the voucher seller's, but it helps to know about them when a buyer asks. The Bronora fee on a corporate order is 3% of the amount paid; Stripe processing is separate and paid by the business on top.
Budget 2027 is due in October 2026 and could change these figures. Check Revenue's page before quoting them. For the VAT side of selling vouchers, see the VAT guide, and for how long staff vouchers must stay valid, the voucher expiry guide.
Check before you promote it
The limits have changed in past Budgets and can change again, so check Revenue's page before you mention figures in a campaign. It is the employer's responsibility to apply the exemption correctly to their own staff.