The exact etymology of the term "boxing" is unclear. There are several competing theories, none of which is definitive.The European tradition, which has long included giving money and other gifts to those who were needy and in service positions, has been dated to the Middle Ages, but the exact origin is unknown. It may come from a custom in the late Roman/early Christian era, wherein metal boxes placed outside churches were used to collect special offerings tied to the Feast of Saint Stephen, which in the Western Church falls on the same day as Boxing Day.
In Britain, it was a custom for tradesmen to collect "Christmas boxes" of money or presents on the first weekday after Christmas as thanks for good service throughout the year.This is mentioned in Samuel Pepys' diary entry for 19 December 1663. This custom is linked to an older English tradition: Since they would have to wait on their masters on Christmas Day, the servants of the wealthy were allowed the next day to visit their families. The employers would give each servant a box to take home containing gifts and bonuses, and sometimes leftover food
http://en.wikipedia.org/wiki/Boxing_Day
http://britishfood.about.com/od/christmas/p/boxingday.htm
http://gouk.about.com/od/whatsonindecember/qt/boxing_day.htm
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