I am the manager of several employees. If I give $25 gift cards to each, does this count as tax-deductible? I am not the employer who pays their paychecks.

[Opus 17]

You can deduct up to $25 per person for gifts that you give in the course of business.  This is a miscellaneous work-related expense deduction subject to the 2% floor, and you have to itemize on schedule A, so you may receive a partial or no tax benefit depending on your other tax situations.  If you enter them as work expenses in Turbotax, the program will determine if you can benefit.  For more see https://www.irs.gov/pub/irs-pdf/p463.pdf

Note that if you are the employer, any gifts would be considered taxable wages and must be reported on the employee's W-2 or 1099-MISC.  As a manager giving personal gifts to subordinates, this would not apply to you.