Chinese New Year "Ang Bao"
Most of the Chinese owned company gives "Ang Bao" (red packet) to staffs during Chinese New Year, especially on the first day they resume business after the long Chinese New Year break. Giving "Ang Bao" to staff is a local custom, which most Chinese bosses still practise (as a form of "good luck").
"Ang Bao" is a gift, which is an expense.
Assume you took out $500 from your petty cash account and give $50 "Ang Bao" to each of your ten staff. A Payment transaction may be used to record the entry. You can record as a lump sum of $500 in the Net amount field of the Gift expense account, then indicate the amount paid to each staff at the description field (example: Chinese New Year 2016 $50 Ang Bao x 10 staffs). Since you are giving a gift to staffs, it may be good to have a spreadsheet or a document indicate whom you give the "Ang Bao" to and the amount you gave as a supporting document. For those who prefer a paperless working environment, may print the document into PDF and attached it to the Payment transaction.