Give gifts to everyone and don't play favorites. - This means that you have to give gifts from your assistant to the utility. Treat them all equal. If you plan to give different items to each of them, the value should only be within a couple of dollars.

If you are giving gifts to selected few, be discreet. - If in case you only plan to give gifts to a chosen few like your assistant, few clerks, and the receptionists, do not tell everyone about your plan. Keep it silent and hand your gifts when no one else who can see; it may be out of the office. You can be charged with favoritism if you are not careful enough.

Be fair to everyone and consistent. - A personalized gift to one employee means personalized gift to all. Do not give special gift to someone and a uniform token to the rest. Doing this will create negative feedbacks against you.

Choose appropriate gifts - There is a thick line that divides the appropriate gifts from the inappropriate ones. However, even if it may seem so hard to cross this border, there are still some who want to test the un-chartered terrain. Leave that task to those who want to take the unnecessary risks.

For your employees, make sure that what you choose as a corporate gift suits the person. Be safe and use common sense. You know very well that the gift items you can give to your wife/husband are different from the gift items you can give to your employees.

Also, your diabetic employees should not receive chocolates or cookies; your overweight employees should not receive clothes that will not fit them; and so on.

Avoid gender discrimination - Of course, you will choose your gift according to gender but make sure that you treat each of them equally. Do not buy a $50-gift for men and a $10 gift for women. Keep it equal. Better yet, choose an item that will suit both men and women and give it to all.

A gift is different from a party - Do not think that once you have given your employees a party, you have already given them your gift. A party is a party; a gift is a gift... plain and simple.

Take gift returns easily. - Receiving returned gifts may be quite an embarrassing experience but make sure you do not go ballistic that would end that employee an added figure in the unemployment rate. You will only scare everyone if you do that. Keep them comfortable and appreciate their honesty.

Take into account the important matters - Do not just give what you want; give what is right. Consider your employees' religion, ethnicity, health, personal ethics, cultural background, etc. Make sure you take note of these things so that you avoid hurting your employees in the process or having your gifts returned.

Work related Gift items should be avoided - Any corporate gift item not related to work is very much appreciated since your employees are not compelled to use it at the office or where you can see it.

Don't give double-meaning gift items - "Idiot guide to counting from one to ten correctly", "better understanding about work and professionalism", "easy guide to lose pounds", "book on Labor Code", and anything of the same sort can insult anyone. These items must be avoided at all cost.