No. Anyone that is in employment (either full-time or part-time) on the date the reward is given is eligible for the Small Benefit Scheme. There is no minimum or maximum salary required to be eligible for the Small Benefit.
If an employee has joined the company during the year, some employers will pro-rata the amount of the gift card they award compared to employees who have been working for the entire year, but that’s a business decision.
For more details, and to download a comprehensive pdf guide, please visit our Small Benefit page.