Trivial Benefits 2026/27
Trivial benefits allow employers to give small tax-free gifts to employees.
Rules
| Rule | Requirement |
|---|---|
| Maximum value | £50 |
| Cannot be cash | Gift cards OK if not exchangeable |
| Not contractual | Can't be expected/regular |
| Not reward for work | Not performance bonus |
| Directors limit | £300/year total |
Examples
Qualifying:
- Birthday gift
- Christmas hamper
- Flowers for special occasion
- Occasional team lunch
Not qualifying:
- Cash bonus
- Regular Friday drinks (contractual)
- Performance reward
- Items over £50
Director Limits
Directors of close companies (family businesses):
- Same £50 per benefit limit
- Annual cap of £300 total
- Excess is taxable
Related Calculators
- Employee Benefits Calculator - Calculate BIK
- Take Home Pay Calculator - Full breakdown