Expenses and benefits: social functions and parties

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As an employer providing social functions and parties for your employees, you have certain National Insurance and reporting obligations.

What’s included

What you need to report and pay depends on:

  • if it’s an annual event
  • if it’s open to all of your employees
  • if it costs more than £150 per head
  • how many events you provide during the tax year
  • whether the employee is a director, and how much they earn