What were the main changes to the Small Benefit Scheme introduced in Budget 2025?

Small Benefit

The main changes in Budget 2025 are that from January 1st 2025, employers can give 5 rewards per year up to a combined total value of €1,500 (an increase from 2 rewards totalling €1,000 in 2024).

For more details, and to download a comprehensive pdf guide, please visit our Small Benefit page.

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