In case of the gift card being given to personnel in the nature of a bonus or social help:
There is no top limit, it is only expected that the fee paid to the personnel is measured in ratio with the volume of the company. Since it is in-kind help, it is exempt from insurance premium but in case of being counted as part of the payroll, income tax must be paid according to the number 1 bend of the 94. (1) Article of GVK including VAT. With this, if it is being counted within the payroll and paid as a fee, then stamp tax must be according to the IV/1-b clause of table 1 attached to the Law. Since the rewards are given to personnel as a gift card, and not cash, there is a 38,47% ratio advantage (due to being exempt from Insurance premium).
In case of the Gift Card being given to the sales personnel in order to increase sales:
In case of gift cards that are given to employees responsible of sales in order to reach sales goals are being counted as part of the payroll, income tax must be paid according to the number 1 bend of the 94. (1) Article of GVK including VAT. The first clause (1) of the 40. Article of the Law must be taken into account. With this, if it is being counted within the payroll and paid as a fee, then stamp tax must be according to the IV/1-b clause of table 1 attached to the Law. The invoices that are collected show that there is a general income and expense in order to gain and maintain business income according to the bend of the 94. Article of the GVK. Since it is in-kind help, it is exempt from insurance premium. Since the rewards are given to personnel as a gift card, and not cash, there is a 47,10% ratio advantage (due to being exempt from Insurance premium).