The average year-end gift for employees costs €35–€50 and falls within the WKR free space (2% on the first €400,000 of payroll in 2026). A choice gift is the most appreciated option: 76% of employees prefer freedom of choice. Start planning in September, send during the first two weeks of December.
The Complete Guide: Year-End Gift for Employees (2026)
The end of the year is approaching and you want to thank your team for their efforts. But what should you give? How much should it cost? What about the tax rules? And when should you start planning? In this guide, we answer everything.
The average budget for a year-end gift is €35–€50 per employee. All forms (Christmas hamper, gift voucher, choice gift) fall under the WKR. The trend: more and more companies are choosing a choice gift, where employees can select from 1,200+ products, vouchers, experiences, and donations. Start planning in September, send during the first two weeks of December.
What exactly is a year-end gift?
A year-end gift is the present you give employees around the end of the year as an employer. It is broader than a Christmas hamper: it includes all forms of appreciation you give your team in November or December.
The most common forms:
Traditional Christmas hamper
A pre-assembled package with food and non-food products. Delivered physically. No choice for the recipient. Read why companies are stopping this.
Gift voucher or gift card
A voucher for one store or a card redeemable at multiple stores. Digital or physical. Quick to arrange. Read the difference between a voucher, card, and choice gift.
Choice gift
The employee chooses from a curated collection of 1,200+ products, vouchers, experiences, and donations. Can be sent digitally, in your own branding.
Donation or experience
A donation to a charity in the employee’s name, or an experience such as a workshop, dinner, or outing. Personal, but narrower in scope. Fits with sustainable gifts.
Want to compare the three most common options (gift voucher, gift card, choice gift) in detail? Read our in-depth comparison article.
Budget: how much do you spend per employee?
The budget for a year-end gift varies widely by company size and culture. These are the common ranges in the Netherlands:
Suitable for large teams or companies with a limited budget. A compact choice gift or gift voucher. Enough for a personal token of appreciation.
The most chosen budget. Room for a strong choice gift with a broad collection. Comparable to a mid-range Christmas hamper, but with more freedom of choice.
For companies that want to make a real impact. Access to premium products, exclusive experiences, and high-end options. Leaves a genuine impression. Also ideal for client relationships.
Budget tip: calculate your total costs
Don’t forget to include shipping costs, VAT, and any platform fees. With a choice gift via Cadeo, the amount you pay is the amount the recipient can spend — no hidden costs. More about budgeting in our budget article.
The ROI of a year-end gift
A year-end gift is more than a cost item. When done well, it delivers measurable returns. Let’s run through a concrete example.
Example calculation: 100 employees, €40 per person
That difference of €1,400 is pure waste with a traditional Christmas hamper: products that end up in the trash, get sold on secondhand marketplaces, or are passed on to family. With a choice gift, on average about 95% of the budget goes toward something the employee chose themselves and truly appreciates. Read more on this topic in our article on why companies are stopping Christmas hampers.
Tax: year-end gifts and the WKR
All year-end gifts — whether it is a Christmas hamper, gift voucher, or choice gift — fall under the work-related costs scheme (WKR). The format makes no tax difference.
WKR 2026 in brief
The free space is 2% on the first €400,000 of taxable payroll and 1.18% above that. You designate the year-end gift as a final levy component. The gift may not be exchangeable for cash and must meet the customary test. The practicality threshold is €2,400 per person per year.
If you exceed the free space, you pay 80% final levy on the excess. All the details are in our WKR & tax guide. Also see how to use gift vouchers for staff within the WKR most efficiently.
| Taxable payroll | Free space 2026 | Example: 100 employees |
|---|---|---|
| €400,000 | €8,000 | €80 per employee |
| €600,000 | €10,360 | €104 per employee |
| €1,000,000 | €15,080 | €151 per employee |
| €2,500,000 | €32,800 | €131 per employee (for 250 FTE) |
Keep in mind that the free space is shared with all other allowances and benefits you place under the WKR (think company outings, birthday gifts for employees, and home-working allowances). So plan your year-end gift early and coordinate with your financial advisor.
Timing: when should you start planning?
One of the most common mistakes: starting too late. Data from the Cadeo platform shows that 92.3% of all year-end orders happen in December, with a peak in the first two weeks. That means most companies only act late in the year. Check the full corporate gift calendar 2026 for all key moments.
The ideal timeline:
Cadeo data: the December peak
Cadeo platform data shows that 92.3% of all year-end orders happen in December. Companies that order earlier (in November) get more time for branding and personalization — and better support from the platform. Start early = better results.
More data in our Cadeo Unwrapped report.
The big comparison: which type of year-end gift should you choose?
| Criteria | Christmas hamper | Gift voucher | Choice gift |
|---|---|---|---|
| Recipient choice | None | Limited (1 store) | Maximum (1,200+ options) |
| Own branding | No | Sometimes (logo on card) | Yes (portal, message, style) |
| Budget from | €20 | €5 | €10 |
| Logistics | Physical (storage, delivery) | Digital or by post | Digital, by post, or physical card |
| Remote-friendly | Difficult | Yes (digital) | Yes (digital, no address needed) |
| Impact data | None | None | Yes (redemption, choices, timing) |
| Waste | High (~50% unwanted) | Low | Minimal (~95% redemption) |
| Satisfaction | Mixed | Average | High |
“We switched from Christmas hampers to a choice gift. Not because of the budget — that stayed the same — but because we wanted everyone to genuinely be happy with what they got. That worked.”
Checklist: 7 steps to the perfect year-end gift
Use this checklist to plan your year-end gift from start to finish:
Conclusion
A year-end gift is one of the most important moments to show appreciation to your team. The budget does not have to be large — it’s about the experience. A €35 choice gift that feels personal makes more of an impression than a €50 Christmas hamper that ends up half in the trash.
The trend is clear: companies are moving away from the traditional Christmas hamper toward formats with more freedom of choice and personalization. And fiscally, it makes no difference — all forms fall under the same WKR rules.
Start planning on time, choose a format that fits your team, and measure the impact afterward. That way, your year-end gift becomes not only a lovely tradition, but also a strategic tool for employee satisfaction. Discover more ideas to reward employees.
Frequently asked questions
This article is based on industry averages for year-end gifts in the Netherlands, WKR regulations from the Dutch Tax Authority (2026), seasonal data from the Cadeo platform, and research on employee satisfaction with business gifts. Budget ranges are based on common practices among Dutch companies with 25 to 1,000+ employees.
