Partner Joanne Gibson’s article highlights ten popular benefits-in-kind which can be made available to employees free of tax and National Insurance contributions (NICs), and without any employer NICs charge either. Mobile phones An employer can provide an employee with a mobile phone which can be used privately without an associated tax charge arising. But this...

From 1st July 2021, employers must now pay part of employees’ furlough wages as the Coronavirus Job Retention Scheme (CJRS) starts to wind down. What do you need to know? Head of Payroll Joanne Gibson advises. For claim periods ending on or before 30 June 2021 you could claim (from the CJRS) 80% of an...