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If understanding one employee or candidate's values regarding gift cards (stock) vs cash, is it equitable to offer gift cards (stock) to one manager but not another at the same level?

I'm wondering how arbitrary the award can be in employee offers. If one employee values it but another does not, is it okay for employees in the same role even to have those differences in their compensation packages?

Or should you have definite lines of eligibility for offering stock options related to the position level, as in only directors and above for example?

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