If you want to understand how to manage expenses and benefits effectively, including the rules around providing expenses and benefits that do not have to be reported, this could be the course for you.

It will also show you how employers can shoulder the tax and NI burden for employees were providing benefits that are minor, irregular or impractical to apportion.

The course is broken into two half-day sessions.


Why you should attend

Benefits in kind are increasingly awarded by employers to staff as part of a comprehensive total reward package. Ensuring these items are reported correctly to HMRC can be complex, with a myriad of rules to follow.

If you:

  • Require a detailed refresher of the above
  • Want to confirm compliance for expense reimbursement and benefits reporting
  • Are reviewing employee expenses and benefits policy
  • Have sign-off responsibility for reporting expenses and benefits to HMRC
  • Are at team leader level or above (or solo payroll specialist) as this is an advanced topic and assumes prior knowledge of basic PAYE and payroll processes

This course will bolster your knowledge, skills, and confidence in the areas of employee benefits.

At the end of the course, you should be able to:

  • Appreciate the effect that the UK’s benefits code has on a range of expenses and benefits (what is and is not reportable for tax/NI)
  • Evaluate various arrangements for delivering expenses and benefits efficiently
  • Evaluate the organisation’s expenses and benefits policy
    • To reduce costs for employers and employees
    • To motivate and reward employees effectively
    • To reduce the administrative burden
    • To be compliant with legislation
  • Calculate the taxable value of various benefits
  • Calculate Class 1A NICs accurately

Benefits in kind are increasingly awarded by employers to staff as part of a comprehensive total reward package. Ensuring these items are reported correctly to HMRC can be complex, with a myriad of rules to follow.

This course is designed for those in payroll or finance who are responsible for administering expenses and benefits provided to employees. Aiming to help delegates navigate the complex tax and NICs rules for a range of expenses, benefits in kind and the rules around travel and subsistence. Also included with the course content, are the principles of grossing up, settling tax and NIC on benefits provided to employees/third parties via Taxed Award Schemes, or a PAYE Settlement Agreement.

What you will learn

The course aims to help delegates navigate the complex tax and NICs rules for a range of expenses, benefits in kind and the rules around travel and subsistence.

Also included with the course are the principles of grossing up, settling tax and NIC on benefits provided to employees/third parties via Taxed Award Schemes, or a PAYE Settlement Agreement.

  • Appreciate the effect the UK’s benefits code has on a range of expenses and benefits (what is and is not reportable for tax/NICs)
  • Evaluate various arrangements for delivering expenses and benefits efficiently
  • Evaluate the organisation’s expenses and benefits policy
    • To reduce costs for employers and employees
    • To motivate and reward employees effectively
    • To reduce the administrative burden
    • To be compliant with legislation

Course content

  • Cost implications of expenses and benefits
  • Reimbursing employee expenses, including travel and subsistence
  • Benefits exempt from reporting, including trivial benefits
  • Salary sacrifice and OpRA (in brief)
  • PAYE Settlement Agreements (PSA) and grossing up
  • Advantages of effective and efficient expenses and benefits policy

Prior learning required

This course is not designed for those new to payroll. You need to have a working/operational knowledge in either a payroll or HR capacity, ideally (though not essentially) at supervisor level or above.

 You may have already studied the following courses too: