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As the holiday season approaches, the question of how to provide Christmas bonuses to employees arises. Some employers give a fixed bonus amount each year, but it's essential to consider the basis for that amount—whether it's derived from past revenue, overall profit, or simply a chosen figure. Factors like the number of jobs completed or total revenue might influence the bonus structure. Employers face decisions about eligibility, such as whether newer employees, like someone hired in November, receive a bonus and if their amount differs from long-term employees. Additionally, if profits are non-existent, employers must decide whether to forgo bonuses or communicate the situation to employees.