Yes, this is technically possible within a limited time frame. Whether the gift remains tax-advantaged is your responsibility as the employer.
⚠️ Note: Hrmony does not provide legal or tax advice. The following information is for general informational purposes only and does not replace individual advice from a qualified legal or tax firm.
Technical regulation in the Hrmony Admin Portal
Gifts can also be triggered retroactively via the Hrmony Admin Portal:
- The occasion (e.g., birthday, wedding) can be selected retroactively
- The system allows this up to a maximum of two months after the occasion date
- The gift is delivered directly to the employee immediately after triggering
- Billing takes place in the next possible billing cycle
If the occasion is more than two months ago, it can no longer be selected.
Tax-relevant: The “temporal connection”
For a gift to be recognized as a tax-free token of appreciation up to €60 gross, two conditions must be met:
- There is a personal occasion (e.g., birthday, wedding, birth of a child, anniversary)
- The gift is granted in a recognizable temporal connection with this occasion
There is no fixed legal deadline in days or weeks. What matters is whether the reference to the occasion is still objectively verifiable during an audit.
Checklist for employers
Before triggering a gift retroactively, check the following points:
- ✅ Personal occasion – Is there a clearly defined occasion?
- ✅ Temporal proximity – Is the occasion within the last two months and is the connection still clearly recognizable?
- ✅ Documentation – Have you internally recorded the occasion and date in a traceable manner (e.g., in the HR system)?
- ✅ Exemption limit – Does the total value of the gift remain under €60 gross?
Responsibility and classification
Hrmony provides the technical infrastructure but does not conduct individual tax case assessments. The assessment of whether a sufficient temporal connection exists and whether the requirements for a tax advantage are met lies exclusively with the employer.
Any questions? Our Operations Team is happy to help: 📧 operations@hrmony.de