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General

In most employment situations, a necessary part of the remuneration arrangements will be to consider the health and welfare of the employee and their family. These benefits serve the employer's interests, in that they deal with employee health so that the costs of absence to the employer are minimised.

Medical and related benefits

Most private medical benefits will be taxable benefits on basic principles, as the expense relates to the person rather than the employment. So, in a simple example of an employer providing private medical insurance or paying for ad hoc employee private medical treatment, this will be a reportable P11D benefit, see E4.11124. However there are a number of exceptions to this basic rule, including the following:

1. Ìý

   •ÌýÌýÌýÌý medical insurance and medical costs for employees working abroad are exempt from UK tax and NIC¹. However if there are local tax or social security obligations in the 'host' country, it would also be necessary to understand the treatment of medical insurance or employer-paid costs etc