US President Donald Trump gave $45,000 each to three of his White House aides as holiday gifts, according to financial disclosure forms released by the administration.

The recipients were executive assistant Natalie Harp, communications adviser Margo Martin and deputy director of Oval Office operations Chamberlain Harris.

The three aides each earn $150,000 annually, meaning the gifts were equivalent to about 30 per cent of their yearly government salaries.

Trump also gave $20,000 to Walt Nauta, director of Oval Office operations, who earns $175,000 annually.

The payments were listed as cash holiday gifts in the aides’ financial disclosure forms.

A White House official said Trump had a longstanding practice of giving Christmas gifts to people in his circle, including employees and aides, both during his time in government and in the private sector.

The official maintained that the gifts were unrelated to the recipients’ government duties and were therefore permissible under relevant legal and ethical standards.

The disclosures have nevertheless drawn scrutiny from ethics experts, with concerns raised over whether government employees can legally accept substantial cash gifts from a superior.

The gifts were first reported by The Washington Post.