Hi,
Under the Small Benefits Exemption Scheme as I understand it, an employee can receive a non-cash bonus of up to €500 per year, in a non-cash form e.g. gift voucher at Christmas. I’m a director in my wife’s small business (she is the only employee) and I work in her business at busy times of the year, but I have never drawn a salary for this work, as I also work full time in a local factory. Can I avail of the annual €500 gift voucher under the Small Benefits Exemption Scheme from my wife’s company even though I don't draw a salary from the company ?