Half of Belgium’s small and medium-sized enterprises (SMEs) plan to give their staff a year-end gift worth an average of €40, according to a survey.
The study by HR services provider SD Worx conducted in December 2025 among 535 Belgian SMEs, found that the likelihood of giving year-end gifts increases with company size, up to around 100 employees.
For SMEs with more than five employees, 60% of employers provide gifts.
However, in larger firms with 100 to 250 employees, this proportion drops to 40%, a figure comparable to the smallest businesses.
In Wallonia and Flanders, around half of SMEs intend to distribute year-end gifts, with 52% in Wallonia and 49% in Flanders.
In Brussels, this tradition is less common, as only 34% of SMEs plan to gift their workforce.
The occasions chosen for gifting vary by region. In Flanders, New Year’s is the most popular (53%), while Christmas ranks second (41%), followed by Saint Nicholas (39%).
In both Brussels and Wallonia, Christmas is the preferred occasion, followed by Saint Nicholas. New Year’s gifts are rare in Wallonia (9%) and somewhat more frequent in Brussels (24%).
Most employers adhere to the tax-exempt threshold of €40 per worker per year, as well as €40 per child. However, one-quarter of SMEs in Brussels and Flanders exceed €50.
In Wallonia, a quarter of firms give gifts worth over €100, significantly raising the region’s average spend.
