Or better yet - $150 gift certificate tailored to the employee's interests. For example, if Tom likes to golf, find out where he likes to play and get a gift

Or better yet - $150 gift certificate tailored to the employee's interests. For example, if Tom likes to golf, find out where he likes to play and get a gift card there. And give him an afternoon (or better yet, whole day) off to play golf - and don't count that as PTO. The small personalization means a lot, at least in my experience.