Most things that you pay for on behalf of your employees will result in a tax bill for them and an NI bill for you, but there are a handful of exemptions. One of those is a private health screening assessment (usually a telephone interview by a medical professional about general health and lifestyle to identify potential health risks), or a medical check-up (usually a physical examination). You can pay for one health screening assessment and/or one medical check-up for your employees in each tax-year, without triggering a tax charge. Just bear in mind that the purpose of the medical check-up has to be to determine the employee’s state of health - it can’t be connected to medical treatment of any sort.
If you’re a director of a limited company, there’s no reason why the company can’t arrange for you to receive an annual assessment or check-up yourself. The rules don’t apply to sole traders or partners in partnerships or LLPs, though - there’s no tax saving in that case, unfortunately.
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