Gift Card or Christmas Hamper?
Gift card or Christmas hamper: we compare tax implications, employee perception, management effort, and brand recall — and explain why there's a third option that combines the best of both.
Published on July 29, 2026
The November Dilemma
The gift card promises convenience: it's sent by email and everyone buys their own. The hamper promises excitement: a physical box that arrives at home and is opened with family. Each option sacrifices what the other offers — the card lacks excitement, the hamper doesn't always hit the mark.
Tax-wise, they're closer than they seem: both are benefits in kind for the employee. The real difference is in perception and what they say about your company.
Quick Comparison
| Gift Card | Chosen Hamper (Pekata) | |
|---|---|---|
| Employee Perception | Cold: blends into the weekly shop | True gift: physical box opened at home |
| Accuracy | High (everyone buys their own) | High (everyone chooses) + surprise effect upon receipt |
| Income Tax | Benefit in kind | Benefit in kind |
| Employer Branding | Generic: the gift is signed by the supermarket | Yours: box and portal with your brand, a story to tell |
Indicative analysis; exact tax treatment depends on each case.
The Third Way: Choice with the Spirit of a Gift
Pekata exists because the question was wrongly posed: you don't have to choose between getting it right and creating excitement. Each employee chooses with their budget — like with a card — but what arrives is a carefully curated box with products that are a joy to open — like the best hamper.
And unlike the supermarket card, the experience carries your brand from start to finish: the invitation email, the portal, the box with your logo. The gift budget also works for your employer brand.
What About the Amazon Gift Card?
Many companies immediately think of Amazon. For corporate use, there's Amazon Incentives, which requires a minimum order of €5,000 — and under Spanish tax rules, nothing changes: the card is a benefit in kind just like the hamper, with its payroll tax implications.
The difference lies in who signs the gift: an Amazon card is signed by Amazon. The same investment turned into a box with your brand — and the freedom to choose from over 1,000 products — works for your company, not the marketplace.
Frequently asked questions
Isn't the Gift Card Cheaper to Manage?
It's simple to send, but with Pekata, management is also online and without logistics on your part: upload the template, set the budget, and we do the rest. The real effort difference is minimal; the perception difference is huge.
Do Gift Cards Have Any Tax Advantages?
No: they are benefits in kind just like the hamper. In both cases, they must be included in payroll with their tax implications. We explain this in the tax guide.
What About Those Who Really Prefer 'Money'?
The freedom to choose from over 1,000 products and experiences meets that need for autonomy — with the difference that the result is a gift, not just another income that disappears into the account.