October 17th, 2019.

HMRC reports that neither employer nor employee will have to pay Income Tax or National Insurance Contributions on the cost of an employer-provided benefit, if the exemption for trivial benefits applies.

Where the exemption applies employers will not be required to report these benefits to HMRC either in a PAYE Settlement Agreement (PSA), on a P11D or through the Payrolling of benefits in kind.

The following must apply before the benefit qualifies as exempt;

• the cost of the benefit in kind must not be over £50

• the benefit in kind must not be cash, nor a voucher redeemable for cash

• it must not be given as part of salary sacrifice arrangements nor any other contractual obligations

• it must not be provided in recognition for work performed

For more information guidance, visit www.gov.uk
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