Exempt Benefits

Question 1

1-5

Answer 1

Employer pension contributions

Trivial benefit (less than £50) not cash or cash voucher + provided for non work reason

Pension + related financial advice available to ALL employees (including former and prospective employees) up to £500 per tax year

Counselling and outplacement services and retraining courses on termination of employment

Childcare facilities ran by or on behalf of the employer

Question 2

6-11

Answer 2

One mobile phone available for private use

Free/subsidised meals in a canteen where meals available to all staff - so long as not provided by salary deduction

Annual social events paid for by employer up to £150 per person

Provision of parking space at or near office

Awards up to £5000 made under staff suggestion scheme

Question 3

12-15

Answer 3

Payments towards additional cost la of employee working from home (up to £6 a week) without supporting evidence, payments in excess of £6 per week need documentary evidence that payment is wholly in respect of such

Personal incidental expenses (telephone calls home) when employee is required to stay away overnight on business up to £5 per night in the UK, £10 per night abroad

Reasonable expenses (£8000) paid for by an employer for a new employment position or on relocation

Electric car charging point available generally to employees