Workers can spend up to 75% of their day sitting down which leads to health conditions including back injuries, stress, depression or anxiety.
We have recently been reminding employers that there are certain tax breaks for those who promote health and fitness for their employees.
Employers can take advantage of existing tax exemptions where you don’t have to report anything to HMRC or pay tax and National Insurance on health benefits to staff.
1. In-house Gym Facilities
In-house gym facilities can be offered to employees at a convenient location wherein employees can fit exercise around their working hours. There will be no tax or NIC liability arising provided that certain conditions are met:
- it’s available to use by all employees
- it’s not available to the general public
- it’s used mainly by employees, former employees or employees’ families members
- it’s not located in a private home, holiday or other overnight accommodation
2. Eye Tests
If eye tests are required by health and safety legislation for employees who use a computer monitor or other screen, they are exempt. Additionally, glasses or contact lenses are exempt if employers have to provide them for monitor or screen work.
3. Medical and Dental Treatment
Employers don’t have to report employees’ medical or dental treatment or insurance as long as they are part of a salary sacrifice arrangement.
Salary sacrifice arrangement is an agreement to reduce an employee’s entitlement to cash pay in return for a non-cash benefit such as medical or dental treatment.
4. Medical Treatment and Insurance
Treatments and insurance costs that are related to injuries or diseases from employees’ work are exempt from tax.
5. Periodic Medical Checks
One medical check or health screening per employee per tax year is exempt from tax.
6. Medical Treatment Outside UK
If employees are working abroad for business matters and they need treatment, their medical costs outside UK are exempt from tax.