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As an employer, you do not have any tax, National Insurance or reporting obligations if you provide welfare counselling services for your employees.
The counselling service must be:
The counselling service cannot offer:
If you provide counselling as part of a salary sacrifice arrangement it will not be exempt. You’ll need to report on form P11D whichever amount is higher:
These rules do not apply to arrangements made before 6 April 2017 - check when the rules will change.
Read more detailed information on exemption for welfare counselling.
Don’t include personal or financial information like your National Insurance number or credit card details.
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