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Trivial benefits are best described as small 'token gifts', employees receive from managers. They can come in any shape or form but common examples include The ultimate study tool: I'll edit your college essay:
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Which small or 'trivial' benefits employers must pay tax and National Insurance on, and when to report them to HM Revenue and Customs (HMRC) Trivial Benefits for employees: You can give a 'benefit' to your employees, without it being subject to tax or national insurance, trivial benefit. Common examples include: Easter gifts; Wedding presents; Anniversary gifts – not work anniversaries though as this is deemed
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XPS Trivial Commutation Examples of trivial benefits These are commonly a box of chocolates or a Christmas turkey. It could also be a flu vaccine as long as it's an immunisation
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