Employees who bestow a gift on their boss could be perceived as brown . Gift giving can also create the perception of favoritism between. Some employers may expect gifts from their employees. Others may disdain them. And when it comes to how the boss treats the employees, some "This kind of etiquette isn't going to be in a human resources handout. Business etiquette “rules” do not require you, or any worker, to give a gift to your boss for any occasion. In fact, giving an inappropriate gift to. Giving a gift to an employee shows you appreciate his work. Some small business owners, however, are concerned about the ethical and legal ramifications of. Etiquette says that gifts in a workplace should flow downward, not This rule stems from the power dynamics in the boss / employee . of gift or payment between certain employees, especially between a boss and underling. Long-established rules of etiquette say that gifts in a workplace should dynamics and pay discrepancies in the boss / employee relationship.