Each agency can develop recognition programs that meet its needs. S.C. Code Sections 8-1-180 and 8-11-190 allow state agencies and institutions to spend public funds on employee recognition. There is a $50 limit on the amount that can be spent on each employee per award. The Annual Appropriation Act provides authority to fund employee award programs.

All Internal Revenue Services (IRS) regulations must be adhered to when implementing a program. Under IRS regulations, all cash or gift certificate awards are taxable income unless considered a de minimis fringe benefit. The IRS has provided a list of frequently asked questions for government entities regarding de minimis fringe benefits, which can be found here.

If an agency wants to develop a rewards and recognition program, it can contact the Division of State Human Resources for assistance.

State Service Pin Awards

Each agency is responsible for administering the state service pin awards. Contact the Procurement Services Division of the State Fiscal Accountability Authority for information about the state’s service pin vendor.

Bonuses

Agencies may be able to offer employees bonuses. View information about bonuses.