Scotland international Naismith, who joined the Premier League club from Rangers two years ago, announced his gesture on Monday.
The 27-year-old has purchased tickets to a number of Everton's home Premier League games in the upcoming season with the intention of them being distributed to those living in Liverpool who may not otherwise have the money to watch their team.
"I come from Ayrshire in the west of Scotland and spent a lot of my life in Glasgow - a city that, at times, has suffered from high unemployment," Naismith explained.
"Liverpool has a similar history and I am aware that, through no fault of their own, there are many unemployed in Liverpool trying hard to find a job who may not be able to afford a ticket.
"I thought this might be a small gesture to help those in that situation to enjoy a day out at one of our league matches.
"Hopefully it can bring some joy to many people.
"I have asked the Jobcentre Plus if they could give the tickets to different job centres across the city each week and select people who are unemployed through no fault of their own, are trying hard to find employment and who would enjoy watching a Premier League match."
