More companies in the U.S. will offer bonuses and other holiday perks this year, according to a recent study by job searching company CareerBuilder.

Forty-six percent of employers expect to give their employees bonuses this year, up from 40 percent in 2011 and 33 percent in 2010. CareerBuilder surveyed nearly 2,500 hiring managers and human resource professionals and almost 4,000 workers across industries and company sizes. In addition to the rate of holiday parties rising, 36 percent of employers plan to give holiday gifts. This number is up from 30 percent in 2011 and 2010. Most of these gifts will cost $25 or less.

As HR administrations and company leaders revise payrolling this season to determine whether or not they will provide a bonus, it's a good idea to keep in mind the value of cash clarity, states Workforce blogger Ann Bares. The holidays are a great time to explain the company's financial situation and explain why bonuses may or may not be distributed.

Meanwhile, giving small gifts builds company culture and trust, which encourages a positive work atmosphere and boosts productivity.

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