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UK: Employer-provided testing for COVID-19

UK: Employer-provided testing for COVID-19

Employer-provided testing for the coronavirus (COVID-19) may qualify for the new benefit-in-kind exemption, but not all testing will be eligible.

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The UK Chancellor announced in July 2020 that a temporary income tax and Class 1A NIC exemption would be introduced for employer-provided COVID-19 tests in 2020-2021. Regulations set forth details of the new exemption.

Employers need to confirm whether any COVID-19 tests they intend to provide for their employees, and the terms on which they will be provided, will fall within the new exemption. Employers also need to confirm whether the new exemption will apply to any COVID-19 tests they provided earlier in the year.

Read a November 2020 report prepared by the KPMG member firm in the UK

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