Employee benefits in respect of gifts for children for the New Year and Christmas are not considered earnings up to the amount of the prescribed non-taxable amount, which is now 9,784 dinars per year per child.
Gifts of greater value than non-taxable amount, gifts to children of employees over 15 years of age, as well as gifts to employees are treated as employee earnings.
The non-taxable amount of gifts refers to gifts in cash and gifts in goods.
If both spouses work with the same employer, each of them as an employee is entitled to a gift for children on New Year’s or Christmas.
If the employer organizes a New Year’s program for the children of employees on the occasion of New Year or Christmas, by engaging theater groups or independent artists, the payment is made on the basis of the copyright contract.