We are looking at giving $50 to the local car dealer employees if they have an account with direct deposit.

Also - we are looking at a $25 credit if they refer a friend.

Are there any IRS rules we need to be aware on this???

These payments don't meet the IRS definition of "interest," so you would not do 1099-INT reporting. However, they are subject to 1099-MISC reporting if the amount per payee ever reaches $600 per year.