Expenses and benefits: meals for employees and directors

1. Overview

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

What’s included

What you have to report and pay depends on:

  • the value of the meals
  • if they’re in a workplace canteen open to all staff
  • if they take place on or off your premises
  • if they’re paid for through employee ‘accounts’ or vouchers