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December 2025 | Can We Give Staff a Christmas Party?
Organising a Christmas party or an annual function for staff is a common and well-appreciated way to recognise their hard work throughout the year provided certain conditions are met.
To be exempt from tax and National Insurance, the party or annual function must:
- be open to all your employees
- be annual, such as a Christmas party or summer barbecue
- cost £150 or less per person
If the cost exceeds £150, the entire amount becomes a taxable benefit for the employee.
HOW IS THE COST OF A CHRISTMAS PARTY CALCULATED FOR TAX PURPOSES?
The cost per head is reached by considering every cost that goes into the event such as the venue, food and drinks. It should also include any cost for overnight accommodation or transport provided, and the amount must include VAT. The total cost is then divided by the total number of attendees, including any non-employees. While guests (like spouses) can attend, the event's main purpose must be for employee entertainment.
If the business has more than one location, an annual event that's open to all staff based at one location is still 'open to all'. You can also put on separate parties for different departments if all of the employees can attend at least one of them.
ARE 'EXEMPT' PARTIES ONLY FOR CHRISTMAS?
This exemption can be spread over different events, such as a summer BBQ and a Christmas party. However, the cost per head of both events combined must not be over £150.
Where this is the case, only one event will be eligible for the exemption, and the other will need to be reported through a PSA (the cheaper event obviously!).
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Please get in touch with us on 01709 327 215 or email info@branagans.co.uk and we will explain what you need to know.
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