Particular benefits: medical treatment: employer contracts with hospital or medical practitioner
Part 3 Chapter 10 ITEPA 2003
An employer may contract with a hospital or a medical practitioner to pay for an employee’s treatment. The employer may pay the bill out of its own pocket or do so out of the proceeds of an insurance policy under which the company is the insured person.
In these circumstances a director or employee is chargeable on the amount paid by the employer to the hospital less any amount which the employee “makes good” (see EIM21120).
Any premium paid by the employer in respect of an insurance policy to enable the employer to pay for the medical treatment (under which the employer is the insured person) is not a benefit chargeable on the employee.
Where, in paying a hospital bill of an employee, the employer is discharging the employee’s debt see EIM01550.
As regards operational risk injuries and occupational diseases see EIM21770.
As regards recommended medical treatment to help an employee return to work see EIM21774.