Expenses and benefits: medical or dental treatment and insurance

What's exempt

You don’t have to report anything to HMRC or pay tax and National Insurance on certain health benefits.

Salary sacrifice arrangements

You do have to report your employees’ medical or dental treatment or insurance if they are a part of a salary sacrifice arrangement.

Periodic medical checks or health screening

Only one a year is exempt.

Eye tests

These are exempt if they are required by health and safety legislation for employees who use a computer monitor or other screen.

Glasses or contact lenses

These are exempt if you have to provide them for monitor or screen work.

Medical treatment outside the UK

This is exempt if your employee is working for you overseas and needs treatment.

You must have committed in advance to pay, unless you arrange and pay the provider directly for your employee’s treatment or insurance.

Medical treatment or insurance for work only

Only treatment or insurance related to injuries or diseases that result from your employee’s work is exempt.

Medical treatment to help an employee return to work

This is exempt if you pay up to £500 for costs for an employee to return to work.

The employee must have either:

  • been assessed by a health care professional as unfit for work (or will be unfit for work) because of injury or ill health for at least 28 consecutive days
  • been absent from work because of injury or ill health for at least 28 consecutive days