SMEs occupy a middle ground in corporate gifting — large enough to need some structure and process, but without a dedicated HR or procurement team the way a large enterprise would have, which means efficiency matters more than elaborate tiering.
A two-tier structure (standard employee tier, plus a small leadership/client tier) covers most SME needs without the administrative overhead a three- or four-tier system creates relative to the headcount involved.
For SMEs ordering in the 20–200 unit range, bulk pricing breakpoints matter — it's worth asking vendors explicitly where the next pricing tier kicks in, since rounding an order up slightly sometimes costs less per unit than a smaller order at the tier below.
GST invoicing is non-negotiable at any scale for proper business accounting, and a vendor unable to provide clean, itemised GST invoices for a bulk order is a legitimate reason to look elsewhere, regardless of how competitive their pricing looks.