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During the holidays, it's customary to thank those service providers who help you throughout the year, often with a tip. Accompany the cash with a handwritten note that expresses your appreciation. Let the provider know how pleased you are with what he/she does for you.

If you tip regularly at the time of service, you may forgo a holiday tip or cut back on the amount below. If you need to economize this year, select the two or three people whose services are especially appreciated and give to them. A small gift or baked goods with a note of thanks are appropriate substitutes. Here, guidelines on what to give:

Babysitter, regular. One evening's pay, plus a small gift from your child.
Barber. Cost of one haircut, plus possibly a small gift.
Beauty salon staff. $10 to $60 each, giving the most to those who provide the most for you, plus possibly a small gift.
Child's teacher. Gift certificate for a coffee shop or bookstore...book... picture frame...fruit basket or gourmet food item...or joint gift with other parents and children--not cash. Check the school's policy.
Day-care providers. $25 to $70 each, plus a small gift from your child. If you use only one or two providers, consider a higher amount.
Dog walker. One week's pay.
Garage attendants. $10 to $30 each, to be distributed by the manager.
Housekeeper/cleaner. One day's pay.
Letter carrier. Postal regulations allow carriers to accept gifts worth up to $20, but not cash.
Massage therapist. Cost of one session.
Nanny. One week's to one month's salary based on tenure and local custom, plus a small gift from your child.
Newspaper carrier. $10 to $30.
Nurse, private. Gift, not cash.
Nursing home employees. Gift, not cash.
Package deliverer. Small gift if you receive deliveries regularly (most delivery companies prohibit the acceptance of cash gifts).
Personal trainer. Cost of one session.
Pool cleaner. Cost of one cleaning.

For residential building personnel...
Superintendent. $20 to $80.
Doorman. $10 to $80.
Elevator operator. $15 to $40.
Handyman. $15 to $40.
Trash/recycling collectors. $10 to $20 each.
Yard/garden worker. $20 to $50.