Recognizing and rewarding employees is key to fostering a positive and productive workplace. While cash bonuses are a common way to show appreciation, they often lose impact due to tax deductions. The Small Benefit Exemption Scheme provides a smarter alternative—allowing businesses to reward staff with tax-free benefits.

The 2025 tax year introduces a variety of changes that employers need to be aware of to stay compliant and manage their payroll processes effectively. While some updates provide tax relief, others bring new responsibilities.