Article Highlights : De Minimis Fringe Benefits Cash Gifts Gift Certificates and Debit Cards Non-cash Vouchers Group Meals Tax Compliance and Planning It is common practice this time of year for employers to give their employees gifts. Where a gift is infrequently offered and has a fair market value so low that it is impractical and unreasonable to account for it, the gift’s value would be treated as ade minimis fringe benefit. As such, it would be tax-free to the employee, a