In general, employees should avoid giving their boss a gift; however, a card may be acceptable. Workers can seem as though they're trying to buy job favors if they purchase anything more.
Group gifts are considered more proper than individual ones. If the entire staff agrees to giving their boss a gift, a bottle of wine or box of chocolates usually suffices. If co-workers are not interested in contributing a present, an individual can give small gifts to everyone in the office, including the boss. Gifts to the boss should never be worth more than gifts given to those of lower working positions.