Do I need to report a medical benefit?

As an employer you may need to report the medical benefit you provide your staff with on a P11D if it is not exempt.

Circumstances where the benefit maybe exempt can be found here.

If you, as the employer are invoiced and pay the provider directly for the medical benefit for your staff then you will need to report it on form P11D and pay Class 1A NIC on the value.

Class 1A is payable at 13.8%

The reporting treatment may be different if the employee is invoiced for the insurance but you, as the employer, pays the provider; or if you reimburse the employee for the costs.

P11Ds and form P11D(b) need to be filed with HM Revenue and Customs (HMRC) by 6th July, following the tax year in which the benefit was received by your employee. Any Class 1A NIC owed on the benefit needs to be paid by 22nd July (19th July if you pay by cheque).

A medical benefit is just one of many benefits that may need to be reported to HMRC. If you would like more information on this or what other benefits are reportable and how to work out the value please feel free to call us on 01224 637100 or use our simple online contact form.

Date published 31 May 2019 | Last updated 30 Sep 2020

This article is intended to inform rather than advise and is based on legislation and practice at the time. Taxpayer’s circumstances do vary and if you feel that the information provided is beneficial it is important that you contact us before implementation. If you take, or do not take action as a result of reading this article, before receiving our written endorsement, we will accept no responsibility for any financial loss incurred.