Expenses and benefits: credit, debit and charge cards


As an employer covering the cost of credit, debit or charge card payments made by your employees, you have certain National Insurance and reporting obligations.

What’s included

What you have to pay and how you report this depends on how the card is used and what the employee purchases with it.

Different rules apply when buying certain items with a card, eg fuel for a company car, parking spaces or incidental overnight expenses.