Help Centre

Tax-free benefits and NIC's

You can provide an employee with any combination of the following perks completely free of tax and NICs:

  1. One mobile phone or a PDA
  2. Equipment e.g. computers, laptops, ipods  
  3. A bicycle and safety equipment
  4. Refreshments
  5. Breakfast for early starters if available to all staff (see Lunch)
  6. Lunch and refreshements while at work
  7. Travelling expenses to temporary workplaces (note NEW rules from April 2016)
  8. Subsistence costs when travelling on business
  9. Annual parties and functions
  10. "Trivial" gifts & benefits (NEW rules 2016/17)
  11. Round sum overnight allowances
  12. Free vehicle parking at work
  13. Interest-free borrowing beneficial loan
  14. Employer contributions to company or employee’s own pension scheme
  15. Pensions advice to value of £150 (£500 from April 2017)
  16. Recreational benefits
  17. Childcare vouchers, or a workplace nursery
  18. Training and course fees
  19. £4 per week for homeworking 
  20. Medical and optical check-ups
  21. A pool car
  22. Low benefit cost low emission car
  23. Low benefit cost low emission van
  24. A van for commuting
  25. A personal numberplate
  26. Relocation expenses
  27. Reimbursement of travel costs when coming to work in the UK
  28. Capital growth in your company via EMI options
  29. £2,000 of Employee Status shares (up to 2 December 2016)
  30. Staff Suggestion Schemes: £25 to £5,000.
  31. Legal fees: employees no longer pay tax on legal support from their employer (NEW from 5 April 2017)

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