December has arrived and brings with it not only the holiday spirit but also tradition. Christmas baskets and Christmas parties On the Laboral stage. While companies like Inditex have already started offering these long-awaited gifts, Questions arise over whether companies should be distributing hampers this Christmas. In this article, we examine the legal context and traditions surrounding corporate Christmas hampers and Christmas parties.
When is it mandatory to distribute Christmas baskets and Christmas packages in companies?
According to the 2026 Supreme Court decision, Christmas baskets and Christmas packages are considered an “acquired right” for employees in companies where giving them as gifts has become a tradition.. If a company has been delivering these baskets for years, it becomes an obligation to continue doing so even if the company is experiencing financial difficulties. Because it is seen as a “beneficial situation” for employees.
Principles of repetition and habit in the distribution of Christmas baskets
In order for a right to be considered an acquired right, there must be principles of repetition and familiarity. So, if Christmas baskets and Christmas packages have been delivered over the years and have become a tradition within the company, then The company is obliged to continue this tradition. However, if the delivery of baskets is a specific act and not an established tradition, the company has no legal obligation to deliver them.
Change the Christmas basket tradition at the company
If a company decides to stop distributing Christmas hampers, it is necessary to consult with employees and reach an agreement.. Normally this process involves the works council ensuring workers’ rights and conditions. Any changes to this tradition, including replacing the basket with another gift of equal value, must be agreed with employees.
Tax aspects of Christmas hampers and parties
Christmas baskets must be included in workers’ payroll as wages in kind and deducted from the payment of Personal Income Tax (Income tax). They also need to be included in the contribution base. Although these practices are not always followed, it is important for companies to be clear about the tax consequences of these baskets.
referred to deductibility of baskets Christmas inside Corporation taxIts delivery is tax deductible as long as it is a verifiable tradition in the company.. However, VAT on these expenses cannot be deducted as determined in Law No. 37/1992.
Christmas hampers and Christmas parties are more than a simple detail; In many companies, they represent a long tradition and an acquired right for workers. It is crucial for companies to understand both the legal obligations and employee expectations surrounding this practice. It is also important for employees to know their rights and the regulations governing these Christmas traditions in the work environment. Therefore, Christmas baskets and Christmas packages are not only a gift, but also a symbol of culture and respect in the work environment.