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.
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.