Archive for June, 2016

Making the most of Trivial Benefits

Now its even easier to be a lovely employer and give your employees Trivial Benefits in the form of treats and perks without creating a liability for the employee to Income Tax for a Benefit in Kind (BiK). To qualify as a Trivial Benefit, conditions A-D must be met; A – the BiK must not be cash or a cash voucher B – the BiK must cost £50 or less C – the BiK must not be provided as part of a salary sacrifice or contractual arrangement D – the BiK must not be provided in recognition of service performed…

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