Tax treatment of employee benefits | Employee benefits | Pay and benefits | FAQs | HR Tools

Are long service awards subject to tax and national insurance?

Long-service gifts consisting of tangible items or shares in the employing company are free of tax and national insurance only if...

Are free or subsidised employee meals a taxable benefit?

Providing employees with free or subsidised meals on the employer's business premises or in any canteen is not taxable if the provision is part of an arrangement that is ...

What tax relief is available for relocation expenses?

How are employee loans treated for tax and NI purposes?

Is the company Christmas party a taxable benefit?

Do employers have to account for VAT in relation to vouchers and other goods and services provided to employees under salary-sacrifice arrangements?

Do employers have to account for VAT in relation to childcare vouchers provided to employees under salary-sacrifice arrangements?

How does the decision in the AstraZeneca case affect the income tax treatment of benefits to employees under salary-sacrifice arrangements?

Where an employer wishes to pay employees a "loyalty bonus" when it relocates office, will the payments be subject to tax and national insurance?

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