One4all gift cards for staff: how to order and the €1,500 tax-free rule

Order One4all gift cards for your staff at anpost.com/businessgifting and enter code 3338 when you register. Under Revenue's small benefit exemption, an employer can give each employee up to €1,500 a year in up to five non-cash gifts, free of income tax, USC and PRSI. Prefer to order in person? Stillorgan Post Office takes business orders without the queue.

How to order

Disclosure

Postage.ie is run by John Fox, who is also the postmaster of Stillorgan Post Office. Postage.ie is independent of An Post.

This is not an An Post or One4all page.

How to order One4all for your staff

  1. Go to An Post's business gifting page at anpost.com/businessgifting.
  2. Register your business and enter code 3338 as your local post office reference code.
  3. Choose physical or digital One4all cards and the values for your staff.
  4. Give the cards to your staff and report each benefit's date and value to Revenue.

Prefer to order in person? Call in to Stillorgan Post Office (address and opening hours): business orders skip the queue.

The €1,500 small benefit exemption

Revenue says that from 1 January 2025 an employer can give each employee up to five small benefits tax-free each year. They must not be in cash, and their combined value cannot exceed €1,500. These limits apply from 1 January 2025 to 31 December 2029.

  • Only the first five benefits in a year can qualify, and the employer can't choose which
  • A single benefit over €1,500 is taxed in full
  • Unused allowance does not carry over to the next year
  • The benefit can't be part of a salary sacrifice arrangement
  • Report each benefit's date and value to Revenue

Revenue's conditions apply: cards must not be redeemable for cash. One4all says its gift cards qualify. Check your own position with your accountant.

Revenue: small benefit exemption

Revenue Tax and Duty Manual Part 05-01-01e

One4all: do gift cards qualify for tax-free benefits?

Worked example: €1,500 as salary or as a gift card

What it costs an employer to get €1,500 to an employee, either as extra salary or as a €1,500 gift card that meets Revenue's small benefit conditions.

Getting €1,500 net to one employee in late 2026, in euro
ItemIncome over €70,044Income €44,000 to €70,044
Gross salary needed for €1,500 net€3,147.95€2,849.00
Employee income tax at 40%€1,259.18€1,139.60
Employee USC€251.84 (8%)€85.47 (3%)
Employee PRSI at 4.35%€136.94€123.93
Employer PRSI at 11.40%€358.87€324.79
Employer cost: €1,500 net as salary€3,506.82€3,173.79
Employer cost: €1,500 qualifying gift card€1,500.00€1,500.00

Assumptions: a single employee on Class A1 PRSI whose extra pay is taxed at the 40% income tax rate (income above the €44,000 standard-rate band), with USC at 8% on income over €70,044 or 3% on income from €28,700 to €70,044, employee PRSI 4.35% and employer PRSI 11.40% (Class A1 rates from 1 October 2026). Ignores tax credits, corporation tax and card fees, and assumes the card meets all of Revenue's conditions. Not tax advice.

Rates: Revenue Budget 2026 summary, Revenue USC rates, gov.ie PRSI Class A rates.

Physical or digital cards

Physical cards are handed over or posted to staff. Digital cards are sent to staff electronically.

One4all Chip & PIN cards hold €150 to €500. The person who receives one must activate it and verify their ID (for example with a driving licence or passport) before the PIN arrives by text.

One4all: activating a Chip & PIN card

Order early for Christmas

Order early: physical cards need posting time, and Chip & PIN cards need activation.

For staff: the Visa Prepaid option

Staff who receive a One4all Chip & PIN card can choose, after ID verification, to use its balance (minimum €50) to buy a digital Visa Prepaid card in their One4all account, for spending where Visa is accepted, including with Apple Wallet or Google Wallet.

It is digital only and only the verified cardholder can use it. One4all advises spending the balance within 18 months of purchase; after that a monthly card charge applies.

One4all FAQ: how to buy a Visa Prepaid card

One4all FAQ: how long you have to use it

One4all: Visa Prepaid

Can I give staff Christmas gift cards tax free in Ireland?

Yes, within Revenue's small benefit exemption: up to five non-cash gifts per employee a year, worth up to €1,500 in total, free of income tax, USC and PRSI. Cards must not be redeemable for cash. Order One4all cards at anpost.com/businessgifting and enter code 3338.

What is the small benefit exemption for 2026?

For 2026 an employer can give each employee up to five non-cash benefits worth €1,500 combined, tax-free. Revenue's limits apply from 2025 to 2029. One benefit over €1,500 is taxed in full. Gift cards qualify only if not redeemable for cash. Order One4all at anpost.com/businessgifting, enter code 3338.

How does One4all for business work?

Register at anpost.com/businessgifting and enter code 3338 as your local post office reference code, then choose physical or digital One4all cards for your staff. Or order in person at Stillorgan Post Office, where business orders skip the queue. Report each gift's date and value to Revenue.

Where can I buy corporate gift cards in Dublin?

Order One4all corporate gift cards online at anpost.com/businessgifting and enter code 3338, or in person at Stillorgan Post Office, Stillorgan Village Shopping Centre, A94 TD30, where business orders skip the queue. Open Monday to Friday 09:00–17:30 and Saturday 09:00–13:00.

Can a One4all card be swapped for a Visa card?

Holders of a One4all Chip & PIN card (€150 or more) can, after ID verification, use its balance (minimum €50) to buy a digital Visa Prepaid card in their One4all account, for spending where Visa is accepted. Businesses order cards at anpost.com/businessgifting, entering code 3338.

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