As an employer in the oil and gas sector, you regularly cover the expense of transporting employees between the mainland and their permanent workplace on an offshore rig or similar installation.
You don’t need to report these expenses to HMRC or to pay tax or National Insurance on them.
The following guides contain more detailed information:
offshore oil and gas workers: mainland transfers
Class 1 National Insurance contributions for workers on offshore oil and gas rigs and platforms
Don’t include personal or financial information like your National Insurance number or credit card details.