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Browse frequently asked questions and answers on key HR issues. Navigate by topic or key word search. View latest additions or suggest a question to the XpertHR editorial team.
What payment details should be included in a contract of employment? Should any benefits available to an employee be listed in the contract of employment? Is it ever permissible for an employer to withhold bonus payments? How should an employer go about setting up an employee share scheme? When may an employer withdraw the use of a company car?
Medical insurance is taxable for employees paid at a rate of more than £8,500 a year, as are the school fees of an employee's child where paid by the employer (regardless of the level of pay). Any free equipment or clothing used specifically in the course of work is not generally taxable, nor are certain meals provided on the employer's premises or luncheon vouchers up to a value of 15p per working day. Workplace nursery provision for employees' children is not liable for income tax or national insurance contributions, provided that certain qualifying conditions are met. Tax relief is available for certain relocation expenses. Money given as a long-service gift is taxable.
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