Providing a benefit to an employee, can be seen as a very generous offer, and quite often an employer will have the best intentions, whether that’s to boost morale, or just to do something nice. But sadly, sometimes these best intentions come at a price, and with the new Health and Social Care Levy, this is an extra 1.25% cost the employer does not need.

During this course, we will discuss what benefits can be provided to employees; tax and NI free, what to look out for when reviewing optional remuneration arrangement, and if a P11d is required, we explain how to complete it.

The PAYE settlement agreement (PSA) is an option for employers, to provide certain benefits to employees, without the employee incurring a tax charge, we explain how this works, and how it is calculated.

Some of you may already be payrolling your benefits, during the course we discuss what to consider if the business wants to move forward with this, or if this becomes a mandatory requirement.

The course is delivered over three days from 3.30pm to 5.30pm GMT to accommodate worldwide time zones. A pack of slides are provided to all delegates

This course is aimed at payroll teams, finance teams, HR and even recruitment, anyone who is involved in offering, and/or managing, and/or processing UK benefits and expenses.

A clear understanding of providing benefits to employees, understanding what a qualifying business expense is, and what to consider when managing this process. The ability to consider if other benefits are being provided to employees, that have previously been overlooked.    

Proactively looking at the future, is a PSA required, what other items should be added to the PSA, what about payrolling benefits? If additional benefits are to be provided, what is the ongoing cost?

Even though the course is delivered online there is the opportunity to ask the presenter any technical questions or request additional support throughout. Post-course support can also be offered with the fee subject to negotiation depending upon whether this is one-off, or the delegate would prefer a retainer service which we offer to clients based on an hourly rate. Complementary courses  The Global Payroll Association also offers the following courses for employers with employees based in the UK:

• An overview of UK payroll (three x 2 hour sessions over three days)

• A UK payroll compliance update - covering recent and future legislative developments (two x 1 ½ hour sessions over two days)

• Preparing for the taxation of contractors and consultants through the payroll from April 2021 (two x 1 ½ hour sessions over two days)