🎄Christmas Hampers: Right or Gift? 🎁

The holiday season brings not only family traditions but also workplace customs like company dinners and the much-anticipated Christmas hampers. But are these hampers a right for employees or just a generous gesture from employers? Let’s break it down. 👇

Is receiving a Christmas hamper a right?

Legally, the Spanish Workers' Statute does not recognize the Christmas hamper as a labor right. However, it can become a vested right or a negotiated right through:

1️⃣ Repeated delivery by the employer: Regularly offering hampers can establish it as a vested right.

2️⃣ Collective agreements: These agreements may require companies to provide Christmas hampers, often specifying their value and delivery terms.

Differences between a vested right and a negotiated right

• Vested right: Emerges after several years of consistent delivery.

• Negotiated right: Explicitly outlined in the employee’s contract via collective agreements.

  
  

  🔍 Claims: If included in a collective agreement, it’s easier to claim the hamper legally.

Can the tradition be eliminated or changed?

No. Once the hamper is established as a right (vested or negotiated), it cannot be unilaterally removed. Doing so would constitute a substantial modification of working conditions, regulated by Article 41 of the Workers' Statute.

Can hampers differ among employees?

Yes, companies can provide higher-value hampers to certain roles (e.g., executives) based on their responsibilities. However, they must not discriminate based on gender, race, or sexual orientation.

Does it have tax implications?

Yes. The Christmas hamper is considered a non-cash benefit and must:

✅ Be declared in the employee’s income tax (IRPF).

✅ Be included in the payslip with applicable withholding.

✅ Be subject to Social Security contributions.

What about tax deductions?

• Corporate Tax (IS): Deductible if the hamper is an obligation.

• VAT: Not deductible, as it’s classified as an expense for staff or client gifts.

And the Christmas dinner? 🍽️

Like hampers, company dinners can also become a vested right if held consistently over the years. Tax deductions follow the same rules: deductible under IS, but not VAT.

🎅 In summary, businesses must carefully manage holiday traditions to avoid labor disputes and ensure compliance with tax regulations. Will you be getting your hamper this year? 😊