It pays to look after your staff, including ensuring they get necessary treatment for injuries incurred whilst working.
However if you pay for physiotherapy to help with an injury which was not work-related this will be taxable benefit for the employee.
The tax rules relating to health treatments for employees are a confusing mess. Essentially, any health-related treatment provided to an employee and paid for by the employer is taxable unless it is:
- given whilst the employee is working overseas and the treatment is required to be given overseas;
- part of a package to allow an employee to return to work (capped at £500 per employee per year); or
- related to injuries or diseases resulting from the employee’s work.
Treatment such as counselling for mental illnesses is included if the employer can demonstrate that the therapy is required solely because of a work-related trauma or stress.
Would you like help and advice on this or any other issue?
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This note was published from our Summer 2019 Tax Briefing dated June 2019
Please be aware that the information above may have changed in subsequent months.
This note is written for the general interest of our clients and is not a substitute for consulting the relevant legislation or for taking professional advice.