For Irish businesses looking to reward staff in a tax-efficient way, the Small Benefit Scheme remains one of the most valuable methods available. With an increased limit and greater flexibility, it’s more important than ever to understand how to use it effectively – and compliantly.
What is the Small Benefit Scheme?
The Small Benefit Exemption Scheme is a Revenue-approved initiative that allows Irish employers to reward employees with non-cash benefits of up to €1,500 per year, completely tax-free. This means there is no PAYE, USC, or PRSI for either the employer or the employee.
From 1 January 2025, employers can now provide up to five separate non-cash benefits per calendar year, a significant increase from the previous limit of just two. This offers employers even more opportunities to engage with and motivate their teams throughout the year.
To qualify for the exemption, rewards must meet the following criteria:
- Non-cash rewards, such as gift cards or vouchers
- Not part of a salary sacrifice agreement
- Limited to five rewards per calendar year, with a combined total not exceeding €1,500
Why AllGo Mastercard Gift Cards Are the Ideal Choice
The updated Small Benefit Scheme offers even more value to Irish employers, but only when used correctly. With the right reward solution, you can give your team tax-free benefits, stay compliant with Revenue, and leave a lasting impression.
The AllGo Mastercard Gift Card is one of the most popular options for Irish businesses using the Small Benefit Scheme. Unlike single-store vouchers, the AllGo Mastercard gives employees true freedom of choice, while providing employers with the reassurance that they are fully compliant with Revenue requirements.
Key Features of AllGo Mastercard Gift Cards:
- Universal Acceptance: Can be used anywhere that Mastercard is accepted – in-store, online, and even abroad.
- Physical & Digital Formats: Choose from a physical card for in-store purchases, or a Digital+ card for online spending and use with Google Pay or Apple Pay.
- Secure: 3D secure online payments by Mastercard, and certified by Irish Revenue for use under the Small Benefit Scheme.
- No Commission Fees: Unlike single-store vouchers, there are no commission charges for retailers accepting the AllGo Mastercard.
- Dedicated Cardholder Website: Our secure online portal allows employees to check their card balance and transaction history easily.
- Guaranteed Irish: The AllGo Mastercard is a Guaranteed Irish product, offering peace of mind for both employers and employees.
For more detailed information about the Small Benefit Scheme and how to use it to its full potential, visit our dedicated page available here.
Download Our Free Guide
We’ve just published the 8th edition of our Expert Guide to the Small Benefit Scheme, which includes all of the newest updates for 2025, such as increased limits and enhanced Revenue reporting.
You can download the free guide here.
