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I tried to track down some information for the US, but it seems like the tax code around it is incredibly complicated and it’s been a long time since I had a job where any kind of “gift” was given.
In my somewhat limited experience, American corporations tend to look at employee related expenses holistically, so regardless of who writes the tax check and how the paperwork is shuffled, the expense is considered roughly the same.
Edit: to tie into my original comment, it means that the company has decided what it has budgeted for employees, and any additional taxes would come out of future compensation adjustments and/or reduction in staff instead of showing up as a line item on the paycheck
Open the link in a web browser and zoom in