What account would Holiday Gifts for Employees go under?

[john-pero]

It depends on the nature of the gifts and the dollar value https://www.shrm.org/resourcesandtools/hr-topics/compensation/pages/holiday-gifts-taxable.aspx

You might be surprised to know that even $25 general merchandise gift cards given to employees are gross wage, taxable in all forms. Better to gift a physical ham or turkey, Anything greater, such as a phone or a tablet will be taxable fringe benefits 

How to set up taxable fringe benefits in quickbooks https://quickbooks.intuit.com/community/Employees-and-payroll-taxes/How-to-create-taxable-fringe-ben...

Otherwise post the minimal value of the gifts as Non-Taxable Fringe Benefits