Expenses and benefits: parking spaces


As an employer providing parking spaces for your employees, you have certain National Insurance and reporting obligations.

What’s included

This covers parking spaces for vehicles including cars, motorcycles and bicycles.

These spaces may be at or near your employee’s workplace, or spaces used while on a business journey.

A business journey is either:

  • part of your employee’s duties, eg a service engineer travelling to an appointment
  • a journey your employee has to make to get to a temporary workplace

There are different rules if you cover the costs of employees’ parking, rather than providing parking spaces yourself.