Updated to include revised advisory fuel rates, effective from 1 September 2019.
Travel and subsistence remain a key part of employee benefits schemes, our research reveals.
Updated to include information on changes to the system for benchmark scale rates and overseas scale rates, effective from 6 April 2019.
We examine the terms on which company cars and car allowances are offered as a benefit to employees.
Updated to include information on changes to the benchmark scale rates system, from 6 April 2019.
For the purposes of the statutory provisions prohibiting unlawful deductions from wages, the definition of "wages" excludes "any payment in respect of expenses incurred by the worker in carrying out his employment", holds the EAT in London Borough of Southwark v O'Brien.
HR and legal information and guidance relating to employee expenses.