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What is the Average Amount for Corporate Prepaid Gift Cards?

Many companies have switched from giving cash or check holiday bonuses to giving corporate prepaid gift cards instead. In this tight economy it is hard to decide what would be a fitting amount of money to put on these gift cards. My father plans on giving these out to all 100 of his employees next week. He has asked me to help him decide what amount he should allow for each card. Last year, his company was able to gift bonus checks of $200 for each employee. However, this year sales have dropped tremendously and he just cannot afford as much. Would $100 be appropriate as a bonus for each employee this year? They are all well aware how tight things have been this year.

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