Tax Tip !

Can a company provide a Medical check-up tax free to employees?

There are not many opportunities for employers to provide benefits to their employees (including Directors) tax free but this is one of them.

tax tip

1. personal health

A company may pay for one medical check-up each year for each employee. The guidance from Revenue is that this is not a taxable benefit in kind.

2. Ongoing check-ups for work

If you require your employees to receive medical check-ups for work, there is no yearly limit. This is not a benefit in kind.

To Summarise

A qualifying medical check-up is a medical examination carried out by a medical practitioner. The purpose of the check-up must be to test a person’s state of health
and this may include either their physical or mental health.

A qualifying medical check-up does not however include any subsequent health care recommended by the medical practitioner. . The provision of such follow-up health
care may however still be exempt from a charge to tax but subject to certain conditions. 


Don’t forget to contact your tax advisor or revenue if you need clarification on any specific tax issues.