Employer provided flu jabs – taxable benefit? It depends!

Times continue to be very strange with the #COVID19 pandemic. The number of U.K. citizens who qualify for a free flu jab has increased and more employers are facilitating the provision of the flu jab to employees either in the workplace or by other means.

So generally medical treatment provided and paid for by the employer is a taxable benefit – does that apply to the provision of the FLU JAB?

From 6th April 2016, a statutory exemption for trivial benefits came into effect.

In accordance with the HMRC Employment Income Manual EIM21863

Seasonal flu immunisations Where an employer provides employees with immunisations against seasonal flu (“flu jabs”), the benefit should be treated as trivial. This treatment only applies to routine seasonal flu jabs and does not apply to medical treatment of any sort or to other immunisations, such as immunisations against pandemic flu or other diseases”.

PAYadvice.UK 11/9/2020

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