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Foundational

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Income Protection

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Key Features – How Does It Work?

When an employee becomes ill or suffers an injury, the cover provides them with a portion of their salary (typically between 50% to 75%) if they are unable to work for an extended period. The cover begins following a predetermined “deferred period”, which can range from a few weeks to several months, and continues until the employee is able to return to work, reaches the policy’s maximum benefit term, or retires. The insurance provider may also offer rehabilitation and support services to help the employee return to work sooner.

Cost and Funding

Premiums are paid by the employer, normally on a monthly basis. The cost of group income protection depends on the size and risk profile of the workforce, the level of cover chosen, and the length of the deferred period. In some cases, employees may have the option to apply for additional coverage at their own expense. As policies cover entire groups of employees, the cost per person is usually lower than individual income protection policies, making it an affordable option for businesses.

Taxation

For employers, the premiums paid for group income protection are usually tax-deductible as a business expense.

For employees that receive the benefit, the income provided during a claim is taxed like a regular salary, meaning employees will need to pay income tax and National Insurance Contributions on any payments they receive from the policy. Employers should clarify this with employees when offering the benefit.

Implementation and Administration

Implementing group income protection involves selecting an insurance provider and agreeing on policy terms, such as the level of coverage and deferred period. Once set up, HR or payroll typically manage enrolment and communication with the insurer. In most cases, employees are automatically enrolled. Any claims are processed and paid by the insurer. The employer should maintain regular communication with both the employee and the insurer to effectively manage the absence. Regular reviews and employee feedback help ensure the coverage meets the changing needs of the workforce.

Other Considerations

When offering income protection, employers should consider how it integrates with other employee benefits, such as private medical insurance or critical illness cover. It is important to communicate the details of the policy to employees, including the length of the deferred period and any conditions for returning to work. Employers should also consider how income protection aligns with their absence management strategy and whether the insurer offers additional services, like employee assistance programmes, that can support both employees and the business.

Major Providers

Unum, Aviva, Legal & General, Canada Life, Generali, MetLife, Zurich

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Life Insurance

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Key Features – How Does It Work?

In the event of an employee’s death, the policy provides a lump sum benefit to the designated beneficiaries. This amount is either based on a multiple of the employee’s salary or an agreed fixed sum.

Cost and Funding

Premiums are paid by the employer, normally on a monthly basis. The cost of life insurance depends on the size and risk profile of the workforce and the level of cover chosen. In some cases, employees may have the option to apply for additional coverage at their own expense. As life insurance policies cover entire groups of employees, the cost per person is usually lower than individual income protection policies, making it an affordable option for businesses.

Taxation

For employers, the premiums paid for life insurance are usually tax-deductible as a business expense. Employers are still required to pay National Insurance Contributions. If employees pay some or all part of the premium, they may do this through a salary sacrifice arrangement.

Life insurance is not considered a benefit in kind, which means employees do not pay any additional tax on the value of the premiums.

For recipients of the benefit, the payout from a claim is typically tax-free. Group life insurance policies are often set up under a discretionary trust, ensuring that the payout is not included in the deceased’s estate for inheritance tax purposes.

Implementation and Administration

Implementing a life insurance policy requires selecting an insurance provider and agreeing on policy terms, including the level of coverage. Once set up, HR or payroll typically manage enrolment and communication with the insurer. In most cases, employees are automatically enrolled. Ongoing administration requires monitoring changes related to salary or newly onboarded staff. Any claims are processed and paid by the insurer. Regular reviews and employee feedback help ensure the coverage meets the changing needs of the workforce.

Other Considerations

When offering life insurance, employers should consider how it integrates with other employee benefits. It is important to communicate the details of the policy to employees, including what the policy covers and how to designate beneficiaries. Employers should also review any additional benefits, such as access to bereavement support or legal advice, which some insurers may offer as part of a package.

Major Providers

Unum, Aviva, Legal & General, Canada Life, Generali, MetLife, Zurich

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Private Health Insurance

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Key Features – How Does It Work?

In the UK, private health insurance allows individuals to receive medical treatment outside of the NHS. Policies provide coverage for various medical treatments, such as consultations, diagnostics, surgery, and aftercare, and referrals are often faster than under the NHS. Policies can vary in terms of what is covered, with some including mental health services, physiotherapy, or dental care. Private health insurance generally does not cover chronic conditions or cosmetic surgery.

Cost and Funding

Premiums are paid by the employer, normally on a monthly basis. The cost of the health insurance policy depends on the size and risk profile of the workforce (including age and health), the level of cover chosen, and whether dependants are included in the policy. In some cases, employees may have the option to apply for additional coverage at their own expense. As policies cover entire groups of employees, the cost per person is usually lower than an individual policy, making it an affordable option for businesses.

Taxation

For employers, the premiums paid for private health insurance are usually tax-deductible as a business expense. Employers are still required to pay National Insurance Contributions.

Private health insurance is considered a benefit in kind, which means the value of the premiums paid by the employer is taxable as income. The employer will report the value of the insurance on the employee’s P11D form, and the employee will pay tax on this amount.

Implementation and Administration

Implementing private health insurance involves selecting an insurance provider and agreeing on policy terms, such as the level of coverage. Once set up, HR or payroll typically manage enrolment and communication with the insurer. Employees can be automatically enrolled or offered the chance to opt in to the scheme. Administration can be managed via an online portal where employees can submit claims, track their coverage, and access providers. Any claims are processed and paid by the insurer. Regular reviews and employee feedback help ensure the coverage meets the changing needs of the workforce.

Other Considerations

When offering health insurance, employers should consider how it integrates with other employee benefits, such as group income protection and wellness programmes. It is important to communicate the details of the policy to employees, including what is covered and any exclusions. Employers should also consider the long-term costs and whether to offer optional add-ons, such as dental or mental health cover, which could further enhance the benefits package.

Major Providers

AXA Health, Bupa, Healix, Aviva, WPA, Vitality, Freedom Health Insurance, Benenden Health

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Retirement Funds

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Key Features – How Does It Work?

Providing a workplace pension is compulsory for most employers in the UK with the government mandating auto-enrolment for eligible employees. Under these rules, employers are required to automatically enrol eligible employees into a workplace pension scheme and make minimum contributions. Employees can opt out if they choose, but they must be re-enrolled every three years. The minimum total contribution is 8% of qualifying earnings, with at least 3% coming from the employer. This percentage includes tax relief.

Pensions can be offered in the form of a defined benefit (DB) or a defined contribution (DC) scheme.

DB schemes promise a specific retirement income based on salary and years of service. The pension amount is usually calculated using a formula that considers final salary or career average salary. The employer bears the investment risk and is responsible for ensuring there are enough funds to pay the promised pensions. These schemes tend to be run by the employer.

DC schemes involve contributions from both the employer and the employee, which are invested in the open market. The final pension amount depends on the performance of the investments. The employee bears the investment risk, as the retirement income depends on the amount accumulated and the performance of the investment fund. These schemes tend to be run by third party providers.

Cost and Funding

Pension contributions are normally part of an employer’s payroll. The contribution amount is set by the employer, above a statutory minimum. Most pension providers cover their costs by charging an annual management charge (AMC) which is either a flat fee or a percentage of assets under management. This cost is borne by the employee and is taken directly from the fund. Employers may choose to work with insurance advisory firms to manage costs and risk, which would be an additional cost to the business.

Taxation

For both employers and employees, contributions into an occupational pension benefit from tax relief. Employees receive tax relief on their contributions at their marginal rate of income tax. Many companies set up their pension schemes compatible using salary sacrifice, which means the employee can reduce the amount of income tax and National Insurance contributions they pay.

Investment growth within the pension scheme is tax-free. When employees withdraw funds, 25% of the pension pot can usually be taken as a tax-free lump sum. The remaining 75% is subject to normal income tax rules.

Implementation and Administration

Implementing a pension scheme involves selecting a provider and agreeing on policy terms, including the type of scheme and the contribution amounts. Once set up, HR or payroll should enrol all eligible employees, manage contributions from the employer and employees, and ensure compliance with auto-enrolment and other regulations. Regular reviews and employee feedback help ensure the scheme meets the changing needs of the workforce.

Many aspects of administration are completed by the pension provider. This includes maintaining accurate records, managing investments, providing regular pension statements to employees, and staying up-to-date with changes in pension legislation. Employers also often appoint a consultancy firm to support them and the trustees (where applicable) in these aspects of running a pension scheme.

Other Considerations

Occupational pension schemes are regulated by The Pensions Regulator (TPR) and must comply with the rules set out in pensions legislation. The Pension Protection Fund (PPF) provides protection for members of defined benefit schemes if their employer goes bankrupt and the scheme is underfunded.

Major Providers

Aviva, Royal London, Scottish Widows, Legal & General, Aegon, Smart Pension, NEST, NOW: Pensions, The People’s Pension.

Pension Consultancy Services

Mercer, Aon, WTW, Gallagher, Lockton, Howdens, Illumiti

Family

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Assisted Reproduction

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Key Features – How Does It Work?

Assisted reproduction support typically includes coverage or partial reimbursement for fertility treatments, such as IVF or IUI, as well as related services like consultations with fertility specialists, hormone treatments, and embryo freezing. Many employers also offer emotional support, such as counselling or fertility coaching, to help employees navigate the physical and emotional challenges of fertility treatments. Employees may access these services through private healthcare providers or as part of a broader benefits package that includes other family planning options.

Cost and Funding

The cost of offering assisted reproduction support varies depending on the scope of the benefit and the level of coverage provided. Some employers may choose to cover a set number of IVF or IUI cycles, while others may offer reimbursement up to a certain limit. Employers can choose to fully fund the benefit, share the cost with employees, or offer it as a voluntary benefit with employees covering the cost of treatment themselves. Additionally, employers may partner with private healthcare providers or fertility clinics to offer discounted rates.

Taxation

For employers, the contributions paid for assisted reproduction are usually tax-deductible as a business expense. Employers are still required to pay National Insurance Contributions. If employees pay some or all of the premium, they may do this through a salary sacrifice arrangement.

Assisted reproduction support is considered a benefit in kind, which means the value of the premiums paid by the employer is taxable as income. The employer will report the value of the insurance on the employee’s P11D form, and the employee will pay tax on this amount.

Implementation and Administration

Implementing assisted reproduction support involves partnering with healthcare providers or fertility clinics to offer discounted or covered services. HR teams need to clearly communicate the benefit to employees, including eligibility criteria, covered treatments, and how to access support. Many employers provide access through a private medical insurance provider or offer a separate reimbursement scheme. Employers may also offer counselling services or support groups as part of the overall programme to address the emotional aspect of fertility treatments. Some employers also offer paid leave for employees undergoing treatment. Regular reviews and employee feedback help ensure the coverage meets the changing needs of the workforce.

Other Considerations

When offering assisted reproduction support, employers should ensure the benefit is inclusive and accessible to all employees. This includes same-sex couples, single parents, and individuals pursuing fertility treatments alone. Employers should consider providing emotional support resources, such as counselling or access to fertility networks, as fertility treatments can be emotionally and physically taxing.

Major Providers

Ben’s Choice: Apryl, Fertifa, The IVF Network, Hertility, ExSeed

Other Major Providers: Peppy, Fertility Network UK, Evewell, Womco, Apricity, Ovia Health, Examen Labs, ScreenMe, My Mojo, Bea Fertility, Carrot

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Carer's Support

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Key Features – How Does It Work?

Carer’s support can take various forms, including subsidies to support expenses related to caring, additional paid and unpaid leave, or partnering with caring providers. For employers that partner with providers, employees can sign up through their employer or receive a discount code. Any subsidies or reimbursements can be organised through HR or payroll.

Cost and Funding

The cost of providing carer’s support will depend on the type and extent of support the employer chooses to offer. Companies may fully cover the cost of certain services, offer partial subsidies, or provide discounts through partnerships with organisations. Group offerings, such as access to caregiver networks, tend to be more cost-effective.

Taxation

If employers choose to offer financial support, these costs are usually tax-deductible as a business expense. Employers are still required to pay National Insurance Contributions.

If caring is employee-funded, payment is generally made directly to caring organisations, and comes from an employee’s net pay.

Implementation and Administration

Implementing a carer’s support benefit involves partnering with caregiving service providers or negotiating corporate discounts. Employers should clearly communicate the available support options to employees and manage enrolment or reimbursement processes. Administration can be managed through an online portal where employees can access resources, book caregiving services, or submit claims for reimbursement. Regular reviews and employee feedback help ensure the coverage meets the changing needs of the workforce.

Other Considerations

Employers should consider the size and needs of their workforce when developing a carer’s support programme. Employers should provide clear guidance on how to access these benefits, including information on the company and reimbursement processes. Ensuring that the support services are high-quality, safe, and adaptable to individual caregiving needs will help maximise the value of the benefit for employees.

Major Providers

Ben’s Choice: Curam, SeniorCare by Lottie

Other Major Providers: Autumna

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Childcare Support

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Key Features – How Does It Work?

In the UK, childcare support comes in the form of the workplace nursery programme. A workplace nursery is an on-site or partner-provided childcare facility that employers offer to their employees, allowing them to enrol their children in a nursery near or at their place of work. It is designed to support employees with young children by offering high-quality early years care within easy reach of their workplace.

Workplace nurseries can either be located on-site, at the employer’s premises, or arranged through a partnership with local nurseries. These facilities offer early childhood care and education for children from infancy up to preschool age, often mirroring standard nursery services like play, learning activities, and meals. The nursery’s hours typically align with employees' working schedules, offering flexibility and peace of mind. Some schemes allow for salary sacrifice, enabling employees to pay for childcare through their pre-tax salary, reducing overall costs significantly.

Cost and Funding

The cost of workplace nursery schemes can vary depending on whether the nursery is on-site or through a third-party provider. Employers may fully or partially fund the service, or offer a salary sacrifice scheme where employees pay for childcare through their pre-tax income, resulting in lower out-of-pocket expenses. For on-site nurseries, the employer bears the cost of setting up and maintaining the facility, while partnerships with external providers can reduce these costs.

Taxation

Workplace nurseries in the UK are eligible for tax exemptions, making them a highly tax-efficient benefit for both employers and employees. The cost of providing nursery care can be exempt from income tax and National Insurance Contributions, as long as the nursery is employer-provided or in partnership with a registered childcare provider. Employees participating in salary sacrifice schemes for nursery fees benefit from significant tax savings, as their gross salary is reduced before tax is applied.

Implementation and Administration

Setting up a workplace nursery involves either partnering with an external childcare provider or establishing an on-site nursery. HR and management teams need to ensure the facility meets regulatory standards, including staff qualifications, child-to-caregiver ratios, and safety requirements. The employer is responsible for overseeing administration, including managing enrolment, payroll deductions (if salary sacrifice is involved), and ensuring compliance with childcare regulations. Employers can also offer informational sessions to guide employees through the process.

Other Considerations

Employers should consider the size and needs of their workforce before implementing a workplace nursery scheme. An on-site nursery may require significant space and resources, whereas a partnership with a local nursery may be more feasible for smaller companies. Employers should provide clear guidance on accessing the benefit, understanding the workings of salary sacrifice, and knowing the terms and conditions of the nursery service. Ensuring that the nursery is high-quality, safe, and adaptable to different family needs will help maximise the benefit’s value to employees.

Major Providers

Ben’s Choice: Gogeta, Enjoy Benefits

Other Major Providers: Yellow Nest, Busy Bees, Bright Horizons, Workplace Nursery

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Emergency Carer's Support

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Key Features – How Does It Work?

Emergency carer’s support typically involves partnering with a caring provider or platform who can provide care at short notice. Employees can sign up through their employer, with some employers choosing a certain number of days per annum for which to provide cover, or receive a discount code. Any subsidies or reimbursements can be organised through HR or payroll.

Cost and Funding

The cost of providing emergency carer’s support will depend on the type and extent of support the employer chooses to offer. Companies may fully cover the cost of certain services, offer partial subsidies, or provide discounts through partnerships with organisations. Group offerings, such as access to caregiver networks, tend to be more cost-effective.

Taxation

If employers choose to offer financial support, these costs are usually tax-deductible as a business expense. Employers are still required to pay National Insurance Contributions.

If caring is employee-funded, payment is generally made directly to caring organisations, and comes from an employee’s net pay.

Implementation and Administration

Implementing an emergency carer’s support benefit involves partnering with caregiving service providers or negotiating corporate discounts. Employers should clearly communicate the available support options to employees and manage enrolment or reimbursement processes. Administration can be managed through an online portal where employees can access resources, book caregiving services, or submit claims for reimbursement. Regular reviews and employee feedback help ensure the coverage meets the changing needs of the workforce.

Other Considerations

Employers should consider the size and needs of their workforce when developing an emergency carer’s support programme. Employers should provide clear guidance on how to access these benefits, including information on the company and reimbursement processes. Ensuring that the support services are high-quality, safe, and adaptable to individual caregiving needs will help maximise the value of the benefit for employees.

Major Providers

Bubble, Bright Horizons

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Pet Insurance

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Key Features – How Does It Work?

Pet insurance typically covers a range of veterinary expenses, including treatments for accidents, illnesses, surgeries, as well as routine care. Employees can choose a level of cover that suits their needs, and premiums are often deducted from their salary, either partially or fully funded by the employer. Claims are typically reimbursed after submitting receipts for veterinary bills. Some policies may include preventative care options, such as dental care, while others offer third-party liability coverage, particularly for dog owners.

Cost and Funding

The cost of pet insurance can vary depending on the level of coverage and the number of employees participating in the scheme. Employers can choose to fully fund pet insurance, share the cost with employees, or offer it as a voluntary benefit with employees covering the cost of premiums themselves. Group policies typically offer better rates than individual plans, making it a cost-effective way for employees to secure insurance for their pets at a discounted rate.

Taxation

For employers, the premiums paid for pet insurance are usually tax-deductible as a business expense. Employers are still required to pay National Insurance Contributions.

Pet insurance is considered a benefit in kind, which means the value of the premiums paid by the employer is taxable as income. The employer will report the value of the insurance on the employee’s P11D form, and the employee will pay tax on this amount.

Implementation and Administration

Implementing pet insurance involves partnering with a pet insurance provider that offers group policies. HR teams will handle the initial communication and enrolment process, ensuring employees understand the coverage options and how to sign up. Many pet insurance providers offer online platforms where employees can manage their policies, submit claims, and track reimbursements, making administration straightforward for both employers and employees. Regular reviews and employee feedback help ensure the coverage meets the changing needs of the workforce.

Other Considerations

When offering pet insurance, employers should ensure the policy covers a wide range of pets and addresses the diverse needs of employees, from cats and dogs to more exotic pets. Clear communication about what is covered, any exclusions, and the claims process is essential for employees to make informed decisions. Additionally, promoting the benefit regularly can increase engagement, as employees may not initially realise the savings and value that pet insurance can provide when offered through their workplace.

Major Providers

Petplan, ManyPets, AXA Pet Insurance, Agria Pet

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Spouse & Partner Critical Illness Insurance

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Key Features – How Does It Work?

Spouse and partner critical illness insurance allows employees to either add their spouse or partner to their existing critical illness coverage or take out a separate policy. Employees can opt to cover their spouse for a set list of serious medical conditions, similar to their own coverage. It typically covers a range of serious medical conditions, including cancer, heart disease, major organ failure, and neurological disorders. When the covered person is diagnosed with a covered condition, the policy pays out a tax-free lump sum. Coverage levels vary, allowing employees to choose the amount they want insured. There may be exclusions for pre-existing conditions or illness related to lifestyle risk factors.

Cost and Funding

The cost of a spouse and partner critical illness insurance plan depends on factors such as the coverage amount and the age and health of the spouse. Employers can choose to fully fund the insurance, share the cost with employees, or offer it as a voluntary benefit with employees covering the cost of premiums themselves. Group policies for spouses are generally more affordable than individual policies, allowing employers to offer competitive rates.

Taxation

For employers, the premiums paid for spouse and partner critical illness insurance are usually tax-deductible as a business expense. Employers are still required to pay National Insurance Contributions. If employees pay some or all of the premium, they may do this through a salary sacrifice arrangement.

Insurance is considered a benefit in kind, which means the value of the premiums paid by the employer is taxable as income. The employer will report the value of the insurance on the employee’s P11D form, and the employee will pay tax on this amount.

For recipients of the benefit, a lump sum payout from a claim is typically tax-free.

Implementation and Administration

Implementing spouse and partner critical illness coverage involves partnering with an insurance provider that offers group critical illness coverage. HR teams are normally responsible for managing employee enrolment and communicating the details of the policy during onboarding or open enrolment periods. Employees can add their spouse during open enrolment or at the time of hire, and coverage is usually activated once premiums begin. Employees can select their desired coverage levels, and claims are processed directly through the insurance provider. Administration can usually be managed via an online portal where employees can manage claims and access policy information. Regular reviews and employee feedback help ensure the coverage meets the changing needs of the workforce.

Other Considerations

Employers should ensure that the terms and conditions of the critical illness insurance policy are clearly communicated, particularly regarding the conditions covered, coverage limits, and exclusions. It is also important to offer flexibility, allowing employees to adjust or upgrade their coverage as their circumstances change. Regular communication and reminders about the availability of the benefit, especially during life events like marriage or having children, can help increase participation and employee engagement with the programme.

Major Providers

Legal & General, Aviva, Canada Life, Zurich

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Spouse & Partner Life Insurance

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Key Features – How Does It Work?

Spouse and partner life insurance allows employees to either add their spouse or partner to their existing life insurance plan or take out a separate policy. The coverage amount is usually a fixed lump sum, but employees can sometimes choose the level of cover. The policy pays out in the event of the spouse’s death, helping with expenses like funeral costs, outstanding debts, or living expenses.

Cost and Funding

The cost of a spouse and partner life insurance plan depends on factors such as the coverage amount and the age and health of the spouse. Employers can choose to fully fund the insurance, share the cost with employees, or offer it as a voluntary benefit with employees covering the cost of premiums themselves. Group life insurance policies for spouses are generally more affordable than individual policies, allowing employers to offer competitive rates.

Taxation

For employers, the premiums paid for spouse and partner life insurance are usually tax-deductible as a business expense. Employers are still required to pay National Insurance Contributions. If employees pay some or all part of the premium, they may do this through a salary sacrifice arrangement.

Insurance is considered a benefit in kind, which means the value of the premiums paid by the employer is taxable as income. The employer will report the value of the insurance on the employee’s P11D form, and the employee will pay tax on this amount.

For recipients of the benefit, a lump sum payout from a claim is typically tax-free.

Implementation and Administration

Implementing spouse and partner life insurance involves partnering with an insurance provider that offers group life insurance options. HR teams would be responsible for communicating the availability of the benefit to employees and managing the enrolment process. Employees can add their spouse during open enrolment or at the time of hire, and coverage is usually activated once premiums begin. Many providers offer online portals for managing coverage and claims, streamlining administration for employers. Regular reviews and employee feedback help ensure the coverage meets the changing needs of the workforce.

Other Considerations

Employers should ensure that the terms and conditions of the life insurance policy are clearly communicated, particularly regarding eligibility, coverage limits, and exclusions. It is also important to offer flexibility, allowing employees to adjust or upgrade their coverage as their circumstances change. Regular communication and reminders about the availability of the benefit, especially during life events like marriage or having children, can help increase participation and employee engagement with the programme.

Major Providers

Unum, Aviva, Legal & General, Canada Life, Generali, MetLife, Zurich

Finance

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Critical Illness Cover

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Key Features – How Does It Work?

Critical illness insurance typically covers a range of serious medical conditions, including cancer, heart disease, major organ failure, and neurological disorders. When an employee is diagnosed with a covered condition, the policy pays out a tax-free lump sum. Coverage levels vary, allowing employees to choose the amount they want insured. There may be exclusions for pre-existing conditions or illness related to lifestyle risk factors. The insurance often complements other benefits like private medical insurance, providing additional financial support for long-term recovery or ongoing treatment.

Cost and Funding

The cost of critical illness insurance depends on factors such as the age of employees, the coverage amount, and the number of conditions covered by the policy. Employers can choose to fully fund the benefit as part of a broader employee health or wellness programme or offer it as a voluntary benefit, with employees having the option to pay the premiums at their own expense. As critical illness policies cover entire groups of employees, the cost per person is usually lower than an individual policy, offering significant savings for employees.

Taxation

For employers, the premiums paid for critical illness insurance are usually tax-deductible as a business expense. Employers are still required to pay National Insurance Contributions. If employees pay some or all of the premium, they may do this through a salary sacrifice arrangement.

Critical illness insurance is considered a benefit in kind, which means the value of the premiums paid by the employer is taxable as income. The employer will report the value of the insurance on the employee’s P11D form, and the employee will pay tax on this amount.

Any lump sum payment from critical illness insurance is typically tax-free for the recipient.

Implementation and Administration

Implementing critical illness insurance involves partnering with an insurance provider that offers group critical illness policies. HR teams are normally responsible for managing employee enrolment and communicating the details of the policy during onboarding or open enrolment periods. Employees can select their desired coverage levels, and claims are processed directly through the insurance provider. Administration can usually be managed via an online portal where employees can manage claims and access policy information. Regular reviews and employee feedback help ensure the coverage meets the changing needs of the workforce.

Other Considerations

When offering critical illness insurance, employers should consider how it integrates with other employee benefits, such as group income protection and medical insurance. Employers should ensure that the list of covered conditions is comprehensive and aligned with employee needs. This includes clear communication about what is covered, any exclusions, and how claims are processed. Employers may also want to provide educational resources on the importance of critical illness coverage and how it can be used alongside other health benefits.

Major Providers

Legal & General, Aviva, Canada Life, Zurich

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Debt Refinancing

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Key Features – How Does It Work?

Debt refinancing benefits generally involve offering employees access to specialised financial providers who can assess their current debts and provide tailored refinancing solutions. The process may include consolidating multiple debts into one loan with a lower interest rate or renegotiating terms to extend repayment periods, reducing monthly payments. Employees typically work with financial advisors who guide them through the refinancing process, ensuring they understand the new loan terms and how it can benefit them.

Cost and Funding

Employers usually serve as a facilitator between employees and financial institutions, which means there is little to no cost in offering debt refinancing services. If employers choose to subsidise some fees related to refinancing or provide additional financial coaching, there may be some associated costs.

Taxation

Debt refinancing itself is not typically considered a benefit in kind, and there are no direct tax implications for employees unless the employer is covering part of the refinancing fees. If an employer contributes financially to the refinancing process, such contributions could be subject to taxation depending on the structure of the benefit. Employers should consult with tax professionals to ensure compliance with UK tax laws.

Implementation and Administration

To implement debt refinancing as an employee benefit, employers typically partner with financial providers who specialise in debt consolidation and refinancing. HR teams or financial wellness platforms can facilitate the process by providing employees with access to refinancing services, either through direct referrals or via online portals. Employers should also provide clear communication about the voluntary nature of this benefit and ensure that employees have access to confidential financial advice throughout the process.

Other Considerations

When offering debt refinancing as part of employee benefits, it is important to ensure that employees receive transparent information about the risks and benefits associated with refinancing. Employers should ensure the process is fully voluntary and emphasise the importance of responsible borrowing. Providing additional resources such as financial coaching or workshops on debt management can complement refinancing services and offer more comprehensive support for employees facing financial challenges. Regular reviews of the programme’s uptake and employee feedback can help fine-tune the offering to better serve the workforce’s needs.

Major Providers

Salary Finance, WageStream

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Earned Wage Access

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Key Features – How Does It Work?

An employee can request an advance payment of their wages, either through an online earned wage access platform or directly via payroll. The request must not exceed the amount already earned within that pay period (normally a calendar month) and employers may choose to enforce an internal maximum. Internal HR or payroll is responsible for approving the request according to company guidelines. Once approved, the payment is disbursed to the employee in the same manner as their regular salary payment, and an equivalent amount is then deducted from the employee’s next salary payment.

Cost and Funding

The cost of offering earned wage access schemes depends on the platform used. This cost can either be covered by the employer as an ongoing administrative expense or passed onto the employee as a minimal fixed fee per disbursement. Because the disbursed amount is from wages already earned, there are no interest charges or similar fees.

Taxation

Earned wage access is treated like any other pay and will be taxed accordingly. Payments will be made as a net amount after income tax is deducted.

Implementation and Administration

To implement earned wage access as an employee benefit, employers typically partner with a provider platform. Employers should direct their employees to sign up through such a platform, which then manages requests and disbursements. Employers should clearly communicate the voluntary nature of this benefit and ensure that employees understand how accessing earned wage access may affect their regular pay cycle.

Other Considerations

When offering earned wage access as part of employee benefits, it is important to ensure employees receive clear and transparent information about how the scheme works, including its benefits and potential impact on their regular pay cycle. Employers should emphasise that participation is entirely voluntary and that accessing earned wages early should be done responsibly. To enhance the effectiveness of earned wage access and help employees make informed financial decisions, employers can provide complementary resources such as financial coaching, budgeting tools, or workshops on money management.

Major Providers

Salary Finance, Wagestream, Openwage, FlexEarn

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Financial Advice & Coaching

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Key Features – How Does It Work?

Financial coaching typically includes one-on-one sessions with a professional financial coach or advisor who offers personalised advice on the employee's financial situation. It may also involve workshops, webinars, or digital tools that provide education on topics such as managing debt, saving for the future, investing, or creating a financial plan. These sessions can be delivered in person, virtually, or through self-guided online resources, depending on the programme.

Cost and Funding

The cost of financial coaching can vary depending on the services provided. Personalised one-on-one coaching can range from £50 to £200 per employee per session, while digital tools may provide a cost-effective way to offer support at scale. Employers can choose to fully fund financial coaching, share the cost with employees, or offer it as a voluntary benefit with employees covering the cost of premiums themselves.

Taxation

Financial coaching that is part of a wider financial wellness programme, available to all employees, could be tax-deductible depending on its structure and exempt from National Insurance Contributions.

If it is offered as a specific, personal benefit, then it may be considered a benefit in kind and the cost would be taxable as income. The employer will report the value of the insurance on the employee’s P11D form, and the employee will pay tax on this amount.

Implementation and Administration

Implementing a financial coaching programme typically involves partnering with a financial advisory firm or a platform specialising in employee financial wellness. HR teams tend to handle the administration, including communication about how to access services, scheduling one-on-one sessions, or organising workshops. Digital tools and platforms may allow employees to book appointments or access resources at their convenience, making it easier to manage participation and engagement. Regular reviews and employee feedback help ensure a programme meets the changing needs of the workforce.

Other Considerations

Employers should consider integrating financial coaching into their broader wellbeing strategy, aligning it with mental health support and retirement planning benefits. Ensuring confidentiality is key, as employees may hesitate to seek financial advice if they fear their financial difficulties could be shared with the employer.

Major Providers

Ben’s Choice: Octopus Money, Bippit, Money Guided

Other Major Providers: Maji, Munny, Nudge

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Grocery Scheme

{{table="/snippet/grocery-scheme-uk"}}

Key Features – How Does It Work?

Grocery schemes typically operate by providing employees with discounted vouchers, prepaid cards, or cash back offers that can be used at participating supermarkets. This is commonly through salary sacrifice to offer further savings. Some schemes may offer a fixed discount on groceries, while others give a percentage cash back on purchases. The discounts can be accessed through online platforms or mobile apps, where employees can easily redeem offers. Some schemes may also provide budgeting tools to help employees manage their grocery spending more effectively.

Cost and Funding

The cost to employers of implementing a grocery scheme is typically low. Many grocery schemes are operated through third-party providers, who handle the administration of vouchers, cards, or cash back offers. Employers may pay a small fee to provide access to the scheme, or they might choose to subsidise a portion of the grocery costs. The overall expense is minimal compared to the value employees gain through savings.

Taxation

Grocery schemes are normally offered through a salary sacrifice arrangement which allows employees to save on the cost of National Insurance Contributions. They will be considered a benefit in kind, which means the value of the premiums is taxable as income. The employer will report the value of the insurance on the employee’s P11D form, and the employee will pay tax on this amount.

Implementation and Administration

Implementing a grocery scheme involves partnering with a grocery discount provider or working directly with supermarkets to offer discounts or cash back. HR teams are responsible for communicating the scheme to employees, helping them register for the benefit, and providing information on how to access discounts. Many schemes operate through online platforms or apps, making administration easy and low-maintenance for employers. Some schemes also provide reporting tools to track employee engagement and usage.

Other Considerations

Employers should ensure that the grocery scheme offers flexibility by partnering with a variety of popular supermarkets to cater to different employee preferences. Employers should promote the availability of the benefit to raise awareness about the scheme and encourage employees to take advantage of the savings. Providing guidance on budgeting and managing grocery expenses can further enhance the value of the scheme, especially for employees who may be struggling with financial challenges. Regular reviews and employee feedback help tailor the scheme to better meet the needs of the workforce.

Major Providers

Mintago, Gogeta

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Personal Accident Cover

{{table="/snippet/personal-accident-cover-uk"}}

Key Features – How Does It Work?

Personal accident insurance typically covers an employee or their family in the event of serious injury, disability, or death caused by an accident. When an employee suffers an accident, the policy pays an amount based on the severity of the injury. Policies can also cover medical expenses and rehabilitation costs. Coverage usually extends beyond workplace accidents, offering protection for accidents that occur outside of work, such as during commuting or leisure activities.

This type of cover is becoming increasingly less common in the UK.

Cost and Funding

The cost of personal accident insurance can vary depending on the level of coverage and the number of employees included in the policy. Employers can choose to fully fund the insurance, share the cost with employees, or offer it as a voluntary benefit with employees covering the cost of premiums themselves. Group policies tend to be more cost-effective than individual plans, allowing employers to offer robust coverage at relatively low costs, often ranging from £20 to £50 per employee per annum, depending on the scope of the policy.

Taxation

For employers, the contributions paid for personal accident insurance are usually tax-deductible as a business expense. Employers are still required to pay National Insurance Contributions. If employees pay some or all of the premium, they may do this through a salary sacrifice arrangement.

Personal accident insurance is considered a benefit in kind, which means the value of the premiums paid by the employer is taxable as income. The employer will report the value of the insurance on the employee’s P11D form, and the employee will pay tax on this amount.

Any lump sum payment from critical illness insurance is typically tax-free for the recipient.

Implementation and Administration

Implementing personal accident insurance involves partnering with an insurance provider that specialises in group policies. HR teams manage the process, including enrolment, communication of benefits, and administration of claims. Administration can usually be managed via an online portal where employees can manage claims, receive payments, and access policy information. Regular reviews and employee feedback help ensure the coverage meets the changing needs of the workforce.

Other Considerations

When offering personal accident insurance, employers should ensure the policy provides comprehensive coverage that meets the needs of their workforce, including accidents that occur outside of work. It is important to clearly communicate the terms and conditions of the policy, including any exclusions or limitations, so employees understand how the benefit works. Employers may also want to consider integrating this coverage with other health and wellbeing benefits, such as income protection or life insurance, for a more comprehensive employee benefits package.

Major Providers

Zurich, Chubb, AXA, Aviva, Allianz, Generali, RSA

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Will Writing

{{table="/snippet/will-writing-uk"}}

Key Features – How Does It Work?

Will writing services typically involve employees receiving access to legal experts or online platforms where they can create a will. The process may include consultations with a solicitor or using guided templates that ask about the employee’s assets, beneficiaries, and personal wishes. Some services may include updates or revisions to the will as circumstances change. The service is designed to be confidential and easy to use, ensuring employees can complete the process with minimal effort.

Cost and Funding

The cost of providing will writing services can vary depending on whether the employer partners with legal professionals or offers access to an online will writing platform. Basic will writing services can be relatively inexpensive, often starting around £100 to £300 per will, while more comprehensive services with consultations or estate planning may cost more. Employers can choose to fully fund the service, share the cost with employees, or offer it as a voluntary benefit with employees covering the cost themselves.

Taxation

Will writing services are often provided as an employee funded voluntary benefit. If it is funded by employers, it will be considered a benefit in kind, which means the value of the premiums is taxable as income. The employer will report the value of the insurance on the employee’s P11D form, and the employee will pay tax on this amount.

Implementation and Administration

Implementing a will writing service involves partnering with a law firm or an online platform to offer employees access to the benefit. HR teams would be responsible for communicating the service to employees and providing instructions on how to access it. Many providers offer online portals or phone consultations, making the process easy for employees to complete. Employers may also provide workshops or educational resources to raise awareness about the importance of will writing.

Other Considerations

When offering will writing services, employers should ensure the benefit is accessible and easy to use for all employees, regardless of their financial situation. Some employees may need additional estate planning services, particularly those with more complex estates, so offering a tiered service or the option to upgrade could be valuable. Regular communication about the service, including reminders about the importance of updating wills after major life changes (e.g., marriage, children, or property purchases), can help employees make the most of this benefit.

Major Providers

The Will Guys, WSL, James McKenzie, Heritage Wills, Taylor Lucas, Redstone Wills, Adroit Legal Services

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Workplace Loans

{{table="/snippet/workplace-loans-uk"}}

Key Features – How Does It Work?

Traditionally, these loans have been employer-provided, although they are now increasingly offered by third-party platforms which offer integration with employer payroll systems. Workplace loans tend to be for smaller amounts (up to £25,000) and short term (between 1 to 5 years), and often come with negotiated, below-market interest rates.

Employees apply for a loan directly with their employer or their employer’s provider, typically through an online application process. While some form of credit check is likely required, this tends to be softer than that usually conducted by traditional lenders. Once approved, the employee receives a repayment schedule outlining amounts and terms. The loan is linked directly to payroll, with repayments deducted automatically from the employee’s net salary each pay day.

Cost and Funding

The cost of workplace loans depends on whether employers provide the loan directly or partner with a third-party platform. If an employer chooses to offer loans directly, there is an upfront outlay to fund the loan. While this money is eventually repaid, it may temporarily impact an employer’s balance sheet. If the loan is offered through a platform, the employer incurs little to no cost, as fees are generally passed onto the employee.

Taxation

If the loan amount is less than £10,000, and repayments are made through net pay deductions, it does not need to be reported to HMRC. This makes it an efficient and straightforward method for employee loans. If, however, the loan is repaid through a salary sacrifice arrangement, it must be reported as a benefit in kind. In this case, the employer must calculate the value of the benefit by comparing the loan’s lower interest rate to the official rate of interest set by HMRC.

If the loan is provided through a third-party platform and repayments are made via net pay deductions, there are no tax considerations for the employer or employee.

Implementation and Administration

Implementing a workplace loan scheme involves either establishing internal processes for loan application and repayment or partnering with a financial services provider or platform that specialises in workplace loans. HR teams typically handle the administration of loans by facilitating employee enrolment, managing payroll deductions, and communicating the benefits. Many online providers offer dedicated portals where employees can access detailed information about their loans. Regular communication and educational workshops can help employees understand and fully engage with the scheme.

Other Considerations

When offering workplace loans as part of an employee benefits package, it is important to provide employees with clear and transparent information about how repayment works, including any potential impact on their regular pay cycle. Employers should emphasise that participation is entirely voluntary and that loans should be taken out responsibly.

To enhance the effectiveness of the scheme and support informed financial decisions, employers can offer complementary resources such as financial coaching, budgeting tools, or money management workshops. It is also important to ensure employees understand the confidentiality of their data and that taking a loan will not impact their employment status in any way.

Loan agreements should include a clear process for repayment if an employee leaves their job before the loan is fully repaid. This may involve deducting the outstanding balance from the employee’s final pay check or, if using a third-party provider, continuing repayments via direct debit.

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Workplace Savings & Investments

{{table="/snippet/workplace-savings-investments-uk"}}

Key Features – How Does It Work?

Workplace savings schemes allow employees to contribute a portion of their salary into a savings or investment account, often with the option for employer matching contributions. Employees can choose how much to save each month, and in some cases, they can select where to invest their savings, such as in stocks, bonds, or cash accounts. These savings are usually deducted automatically from the employee's payroll, making it a convenient and easy way to save. Unlike pension schemes, employees can choose when to withdraw from the accounts.

Cost and Funding

The cost of workplace savings schemes to employers depends on whether they choose to offer matching contributions or provide administrative support for managing the scheme. Basic workplace savings schemes, such as payroll-linked ISAs or share schemes, may have minimal costs if no matching contributions are offered. If employers do contribute, costs can vary based on the level of employer match, but this can often be balanced by the tax advantages.

Taxation

Many workplace savings schemes offer tax-efficient savings options. For example, contributions to workplace ISAs are tax-free, meaning employees do not pay income or capital gains tax on interest or investment growth. Similarly, certain share schemes, such as Share Incentive Plans (SIPs), offer tax advantages on both the purchase of shares and the gains made. Employers should ensure that schemes are structured in line with HMRC guidelines to maximise tax efficiency.

There is an annual contribution limit of £20,000.

Implementation and Administration

Implementing a workplace savings scheme involves partnering with a financial services provider or platform that specialises in savings plans, ISAs, or share schemes. HR teams typically handle the administration by facilitating employee enrolment, managing payroll deductions, and communicating the benefits. Many providers offer online portals where employees can manage their savings, track their progress, and make adjustments. Regular communication and educational workshops can help employees understand and engage with the scheme.

Other Considerations

When offering workplace savings schemes, it is important to consider employee education. Employees may need support in understanding the different options available, the risks and benefits of investing, and how to maximise the value of the scheme. Employers should ensure that the scheme is inclusive and accessible to employees at all income levels. Additionally, offering flexible savings options, such as allowing employees to adjust their contributions or access savings in case of emergencies, can increase participation and satisfaction with the scheme.

Major Providers

Hargreaves Lansdown, Legal & General, Standard Life, Aviva

Health

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Cancer Screening

{{table="/snippet/cancer-screening-uk"}}

Key Features – How Does It Work?

Cancer screening usually involves a series of medical tests or procedures depending on the type of cancer being screened for. These may include blood tests, mammograms, pap smears, colonoscopies, or prostate-specific antigen (PSA) tests. Screenings can either be conducted on-site by healthcare professionals, at designated clinics, or through at-home kits posted to the employee. After screening, employees receive confidential results, along with guidance on follow-up actions if necessary.

Cancer screening is sometimes included as part of private medical insurance.

Cost and Funding

The cost of cancer screening can vary depending on the type of screening provided and the healthcare provider. Basic screenings may range from £100 to £300 per employee, while more advanced or specialised tests could cost more. Employers typically cover the cost as part of a broader employee health or wellness programme. Some employers may also offer cancer screening as a voluntary benefit, with employees having the option to contribute to the cost of more comprehensive tests if desired.

Taxation

For employers, the cost of cancer screening is usually tax-deductible and exempt from National Insurance Contributions.

For employees, cancer screenings provided by employers are only considered a benefit in kind if offered more than once a year. Employee funded health assessments can be offered through salary sacrifice.

Implementation and Administration

Implementing cancer screening involves selecting a healthcare provider, setting up access to screening services, and communicating the offering to employees. Many employers partner with private health providers who specialise in early detection programmes. Screening appointments can be managed via an online portal or through HR. Employers should ensure that the process is confidential, seamless, and accessible to all employees. Regular reviews and employee feedback of the screening programme’s uptake and effectiveness can help refine the offering and maximise its value to both employees and the company.

Other Considerations

When offering cancer screening, it is important for employers to consider the diverse needs of their workforce. Tailoring screening programmes to cover multiple types of cancer can ensure a comprehensive approach to employee health. Additionally, promoting awareness about the importance of early detection and regular screening is crucial to driving participation. Employers should ensure that employees understand the confidentiality of their health data and emphasise that results will not impact employment status in any way.

Major Providers

Check4Cancer, Bupa, AXA Health, HCA

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Dental Insurance

{{table="/snippet/dental-insurance-uk"}}

Key Features – How Does It Work?

Dental insurance works by providing employees with coverage for a range of dental services, either reimbursing them for the costs or paying the provider directly. Most plans offer different levels of coverage, with some covering routine check-ups and cleanings in full and others covering a percentage of more advanced treatments like crowns or braces. There may be annual limits, exclusions for cosmetic procedures, and waiting periods for more extensive treatments.

Dental insurance is sometimes included as part of private medical insurance.

Cost and Funding

The cost of dental insurance can vary depending on the level of coverage and the number of employees included in the policy. Employers can choose to fully fund dental insurance, share the cost with employees, or offer it as a voluntary benefit with employees covering the cost of premiums themselves. The cost per person for group dental insurance policies is usually lower than an individual policy, with costs typically ranging from £5 to £20 per employee per month, depending on the level of cover.

Taxation

For employers, the premiums paid for dental insurance are usually tax-deductible as a business expense. Employers are still required to pay National Insurance Contributions. If employees contribute to the premium, they may do this through a salary sacrifice arrangement.

Dental insurance is considered a benefit in kind, which means the value of the premiums paid by the employer is taxable as income. The employer will report the value of the insurance on the employee’s P11D form, and the employee will pay tax on this amount.

Implementation and Administration

Implementing dental insurance involves selecting a provider and agreeing on policy terms, such as the level of coverage. Employers will typically work with an insurance broker or directly with insurers to set up the plan, enrol employees, and manage the policy. Once set up, HR or payroll typically manage enrolment and communication with the insurer. Administration can be managed via an online portal where employees can submit claims, track their coverage, and access providers. Any claims are processed and paid by the insurer. Regular reviews and employee feedback help ensure the coverage meets the changing needs of the workforce.

Other Considerations

Employers should consider how it integrates with other employee benefits, such as private medical insurance. When offering dental insurance, employers should consider the specific needs of their workforce, such as coverage for dependants, and whether the plan includes access to a wide network of dentists. It is important to communicate the details of the policy to employees, including what is covered and any exclusions or limits.

Major Providers

Ben’s Choice: Unum, Simply Health, Bupa

Other Major Providers: Healix, Cigna

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DNA & Epigenetic Profiling

{{table="/snippet/dna-epigenetic-testing-uk"}}

Key Features – How Does It Work?

DNA and epigenetic profiling usually involves a simple, non-invasive test, such as a saliva or blood sample, which is sent to a lab for analysis. Employees receive a detailed report on their genetic tendencies related to nutrition, fitness, disease risk, and ageing, with insights into how environmental factors may be affecting their gene expression. Some programmes also offer personalised recommendations for lifestyle adjustments based on these results, such as dietary changes or exercise plans.

DNA and epigenetic profiling is sometimes included as part of a more general mental health and wellness programme.

Cost and Funding

The cost of DNA and epigenetic profiling can vary depending on the scope of the analysis. Basic DNA profiling tests may range from £100 to £300 per employee, while more comprehensive epigenetic tests may range from £500 to £1,000 or more. Employers can choose to cover the cost of these tests as part of a broader employee health or wellness programme or offer them as a voluntary benefit, with employees having the option to take the tests at their own expense.

Taxation

DNA and epigenetic profiling that is part of an employer-provided mental health and wellness programme would usually be tax-deductible and exempt from National Insurance Contributions.

If it is offered as a specific, personal benefit, then it may be considered a benefit in kind and the cost would be taxable as income. The employer will report the value of the insurance on the employee’s P11D form, and the employee will pay tax on this amount.

Implementation and Administration

Implementing DNA and epigenetic profiling involves partnering with a trusted provider that offers robust testing and reliable reporting. The process typically involves distributing testing kits to employees and coordinating sample collection and submission. Results are delivered directly to employees, which ensures confidentiality. HR or wellness teams should clearly communicate the optional nature of the programme and provide support for employees to understand and utilise their results. Regular reviews and employee feedback help ensure the coverage meets the changing needs of the workforce.

Other Considerations

Employers should consider how it integrates with a broader wellness strategy. Employers should ensure that employees understand the confidentiality of their health data and emphasise that results will be handled with the utmost confidentiality. Participation should be entirely voluntary, as not all employees may feel comfortable with genetic testing. Offering educational sessions about the benefits and limitations of DNA and epigenetic profiling can help employees make informed decisions about whether to participate.

Major Providers

Ben’s Choice: Muhdo, Randox

Other Major Providers: CircleDNA, Bio Synergy, Numan, Medichecks, Thriva

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Fitness Memberships

{{table="/snippet/fitness-memberships-uk"}}

Key Features – How Does It Work?

A fitness membership can take various forms, including fully paid memberships, discounted rates at specific gyms, or reimbursement for fitness-related expenses. Some employers partner with national gym chains or local fitness centres, while others provide access to online fitness platforms for virtual classes. Employees typically sign up through their employer or receive a code or reimbursement for services, encouraging participation in health and wellness activities.

Fitness memberships are sometimes included as part of a more general mental health and wellness programme.

Cost and Funding

The cost of providing fitness memberships can vary depending on the type of offering and level of coverage the employer chooses. Companies may fully cover the cost, offer a partial subsidy, or provide discounts through partnerships with fitness providers. Group memberships tend to be more cost-effective, with monthly costs per employee ranging from £10 to £40, depending on the gym or service chosen. Employers may also offer flexible benefits where employees can choose fitness options as part of their overall package.

Taxation

For employers, the cost of providing these benefits is usually tax-deductible as a business expense. Employers are still required to pay National Insurance Contributions. If employees contribute to the premium, they may do this through a salary sacrifice arrangement. This will not apply if the gym is provided on-site.

Fitness membership benefits are generally considered a benefit in kind, which means their value is taxable as income. The employer will report the value of the insurance on the employee’s P11D form, and the employee will pay tax on this amount.

Implementation and Administration

Implementing a fitness membership benefit involves partnering with fitness providers or negotiating corporate discounts. Employers need to communicate the available options to employees and manage sign-ups or reimbursement processes. Administration can be managed via an online portal where employees can access these benefits, including booking classes or claiming back costs. Regular reviews and employee feedback help ensure the coverage meets the changing needs of the workforce.

Other Considerations

When offering fitness memberships, employers should consider the diverse needs of their workforce. Not all employees may be interested in traditional gym access, so offering a variety of fitness options, such as virtual classes or wellness programmes, can increase engagement. Employers should also promote the availability of these benefits and create a culture of health and wellbeing to encourage participation.

Major Providers

Ben’s Choice: Wellhub, Epassi, Classpass

Other Major Providers: Nuffield, Les Mills, PureGym, The Gym Group, Virgin Active, Fitness First, Better Gym

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Health Cash Plans

{{table="/snippet/health-cash-plan-uk"}}

Key Features – How Does It Work?

Cash plans work by allowing employees to pay for routine healthcare services and then submit claims for reimbursement. Each plan typically covers specific categories like dental, optical, and complementary therapies, with an annual limit for each category. Employees can visit their own healthcare providers, pay upfront for services, and then claim a percentage back (often between 50% and 100%) depending on the policy. Some cash plans also offer additional benefits like mental health support, access to online GP consultations, and health screening.

Cost and Funding

The cost of cash plans varies depending on the level of cover and the specific benefits included. Employers can choose to cover the cost as part of a broader employee health or wellness programme or offer cash plans as a voluntary benefit, with employees having the option to contribute to the cost. As group cash plans policies cover entire groups of employees, the cost per person is usually lower than an individual policy, making it an affordable option for businesses. Costs typically range from £5 to £20 per employee per month, depending on the level of cover.

Taxation

For employers, the premiums paid for cash plans are usually tax-deductible as a business expense. Employers are still required to pay National Insurance Contributions. If employees contribute to the premium, they may do this through a salary sacrifice arrangement.

Cash plans are considered a benefit in kind, which means the value of the premiums is taxable as income. The employer will report the value of the insurance on the employee’s P11D form, and the employee will pay tax on this amount.

Implementation and Administration

Employers can partner with a cash plan provider to set up the scheme, and employees are usually automatically enrolled. The administration process involves providing employees with plan details and instructions for claiming expenses. Administration can be managed via an online portal where employees can submit claims, track their coverage, and access providers. Any claims are processed and paid by the insurer. Regular reviews and employee feedback help ensure the coverage meets the changing needs of the workforce.

Other Considerations

When offering a cash plan, employers should consider how it integrates with other employee benefits, such as private medical insurance and wellness programmes. When choosing a cash plan provider, employers should consider the level of coverage, claim limits, and any additional services offered, such as mental health support or employee assistance programmes. It is important to communicate the details of the policy to employees, including what is covered and any exclusions. Regular reminders and clear guidelines can help ensure employees take full advantage of the cash plan, boosting its perceived value.

Major Providers

Ben’s Choice: Simply Health, Medicash, Bupa, BHSF

Other Major Providers: Westfield Health, Healthshield, Paycare

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Health Screening

{{table="/snippet/health-screening-uk"}}

Key Features – How Does It Work?

Health screenings usually involve a combination of physical examinations, diagnostic tests, and lifestyle consultations. Employees attend a private clinic or health facility where qualified medical professionals conduct the assessment. The process can range from basic checks to more comprehensive screenings, depending on the level of assessment offered. Afterward, employees receive a detailed health report, along with personalised advice on how to improve or maintain their health, such as nutrition tips or fitness plans.

Health screenings are sometimes included as part of private medical insurance.

Cost and Funding

The cost of health screenings can vary depending on the scope of the services offered. Basic assessments start at around £100 per employee, while more comprehensive packages can range up to £500 or more. Employers typically cover the cost as part of a broader employee health or wellness programme. Some employers may also offer health assessments as a voluntary benefit, with employees having the option to fund or contribute to the cost of more comprehensive tests if desired.

Taxation

For employers, the cost of health screenings are usually tax-deductible and exempt from National Insurance Contributions.

For employees, health screenings provided by employers are only considered a benefit in kind if offered more than once a year. Employee funded health screenings can be offered through salary sacrifice.

Implementation and Administration

Implementing health screenings involves selecting a provider, scheduling appointments, and communicating with the offering to employees. Many employers partner with specialist healthcare providers to deliver assessments at local clinics, or even on-site, depending on company size and needs. Administration is often handled by HR or through the chosen provider, who manages bookings, conducts the assessments, and delivers health reports directly to employees. Employers should ensure that the process is confidential, seamless, and accessible to all employees. Regular reviews and employee feedback of the programme’s uptake and effectiveness can help refine the offering and maximise its value.

Other Considerations

When offering health screening, it is important for employers to consider the diverse needs of their workforce. Tailoring screening programmes to cover different types of assessment can ensure a comprehensive approach to employee health. Regular health assessments (e.g., annually) may be more beneficial than one-off screenings, as they allow employees to track their health over time and make adjustments where needed. Employers should ensure that employees understand the confidentiality of their health data and emphasise that results will not impact employment status in any way.

Major Providers

Ben’s Choice: Bluecrest

Other Major Providers: Nuffield Health, HCA, BHF - Health at Work, Bupa, AXA Health

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Mental Health Support

{{table="/snippet/mental-health-support-uk"}}

Key Features – How Does It Work?

Mental health support typically includes confidential counselling services, either through in-person sessions or via phone or online platforms. Some companies also offer mental health apps that provide mindfulness exercises, mood tracking, and self-help resources. Other inclusions include workshops on stress management, resilience training, and mental wellbeing.

Cost and Funding

The cost of mental health support can vary depending on the level of service provided. Comprehensive mental health support, including counselling sessions or workshops, may incur high costs, whereas digital mental health platforms or apps offer a cost-effective way to provide support at scale. Employers can choose to fully fund these services as part of a broader employee health or wellness programme or offer them as a voluntary benefit, with employees covering the cost of premiums themselves.

Taxation

Mental health support that is part of an employer-provided mental health and wellness programme available to all employees would usually be tax-deductible and exempt from National Insurance Contributions.

If it is offered as a specific, personal benefit, then it may be considered a benefit in kind and the cost would be taxable as income. The employer will report the value of the service on the employee’s P11D form, and the employee will pay tax on this amount.

Implementation and Administration

Implementing mental health support involves selecting a provider for counselling services and other programmes and communicating these benefits clearly to employees. HR teams typically handle administration, ensuring that employees know how to access services confidentially. Mental health workshops and training can be scheduled periodically, and many providers offer 24/7 access to support services, making it easy for employees to seek help at any time. Regular reviews and employee feedback help ensure the coverage meets the changing needs of the workforce.

Other Considerations

Employers should ensure that mental health support is inclusive and accessible to all employees, regardless of their role or location. Building a mental health-friendly workplace culture is essential for the success of these benefits. This includes training managers to spot signs of mental health issues and encouraging open conversations about mental health. It is also important to ensure employees understand the confidentiality of their data.

Major Providers

Ben’s Choice: Health Assured, Telus Health, Oliva, CIC Wellbeing

Other Major Providers: Unmind, SilverCloud, The Maria Paviour Company, Headspace, Calm

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Nutrition Support

{{table="/snippet/nutrition-support-uk"}}

Key Features – How Does It Work?

Nutrition support typically involves partnering with a third-party provider that offers expert advice. This service will often involve an app or online platform that allows employees to engage with various resources. If the offering includes nutrition counselling, employees can use the platform to book sessions and complete follow-up reporting.

Cost and Funding

The cost of nutrition support can vary depending on the level of service provided. Comprehensive support, including personalised counselling sessions or workshops, may incur high costs, whereas digital mental health platforms or apps offer a cost-effective way to provide support at scale.

Taxation

Nutrition support that is part of an employer-provided mental health and wellness programme may be tax-deductible and exempt from National Insurance Contributions.

If it is offered as a specific, personal benefit, then it may be considered a benefit in kind and the cost would be taxable as income. The employer will report the value of the insurance on the employee’s P11D form, and the employee will pay tax on this amount. In most cases, the employer would deduct the cost from net pay.

Implementation and Administration

Implementing a nutrition support programme involves partnering with a trusted provider. The process typically includes giving employees access to an app or online platforms, with employees then able to organise consultations with qualified nutritionists. Employees then communicate directly to receive advice to suit their needs, ensuring confidentiality and ease of use. HR should communicate the optional nature of the program and offer resources to help employees understand how it applies as part of a wider wellbeing programme. Regular reviews and employee feedback help ensure the program continues to meet the evolving needs of the workforce.

Other Considerations

Employers should consider how nutrition support integrates with a broader wellness strategy. Employers should ensure that employees understand the confidentiality of their health data and emphasise that results will be handled with the utmost confidentiality.

Major Providers

The Healthy Employee, YorkTest, Nutrable, Zoe, Nutrium, Peach Health

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Optical Care

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Key Features – How Does It Work?

Optical care benefits typically cover the cost of regular eye exams and may include vouchers or allowances for purchasing prescription glasses or contact lenses. Some plans offer discounts on additional services like laser eye surgery or specialist consultations. Employees can access these benefits by visiting partner opticians or through a reimbursement model.

Cost and Funding

The cost of offering optical care can vary depending on the level of coverage and the number of employees included. Basic plans may only cover eye tests, while more comprehensive plans might include allowances for glasses and contact lenses. Employers can choose to fully fund optical care, share the cost with employees, or offer it as a voluntary benefit with employees covering the cost of premiums themselves. Costs can range from £50 to £150 per employee per annum, depending on the level of cover.

Taxation

If employers provide eye tests and corrective glasses required for display screen equipment (e.g., computer screens), these are not considered a benefit in kind and are tax-exempt.

If optical care extends beyond work-related vision needs, such as covering cosmetic lenses or non-prescription glasses, the benefit is then considered a benefit in kind and the value of the premiums paid by the employer is taxable as income. The employer will report the value of the insurance on the employee’s P11D form, and the employee will pay tax on this amount.

Implementation and Administration

Implementing optical care involves partnering with optical providers or offering vouchers for eye care services. Employers need to communicate the available options to employees and manage sign-ups or reimbursement processes. Administration can be managed via an online portal where employees can access these benefits, including claiming back costs. Regular reviews and employee feedback help ensure the coverage meets the changing needs of the workforce. Some employers choose to include optical care in a broader health cash plan to simplify administration.

Other Considerations

Employers must comply with regulations on health and safety related to display screen equipment (DSE). This includes providing eye tests and glasses if they are prescribed for DSE use.

When offering optical care, it is important to communicate the details of the policy to employees, including what is covered and any exclusions or limits. Employers should tailor the benefit to meet workplace-specific needs, particularly if employees spend extended periods using screens or similar equipment, while ensuring it remains inclusive.

Major Providers

Ben’s Choice: EyeMed, SEE, Vision Express, Specsavers

Other Major Providers: Boots, Optical Express

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Seasonal Vaccinations

{{table="/snippet/seasonal-vaccinations-uk"}}

Key Features – How Does It Work?

Vaccination programmes can be provided on-site or through partnered healthcare providers. Employers may arrange for a nurse to visit the workplace, offering allocated time slots throughout the day for employees to sign up, making it convenient to get vaccinated without disrupting their work schedule. Alternatively, employers can offer vouchers for employees to receive their vaccination at a local pharmacy, providing flexibility for those who prefer off-site options.

Cost and Funding

The cost of a seasonal vaccination programme is typically covered by the employer. This includes the cost of the vaccines themselves and, if a programme is offered on-site, the cost of the nursing staff required to provide the vaccinations. The price for a flu vaccination can range from £12 to £20 per person, with group discounts often available for larger groups. The overall cost will depend on the participation rate among employees.

Taxation

Seasonal vaccination is generally considered a trivial benefit in kind if the cost is below £50 per employee and the vaccination is offered as a direct service, either on-site or through a voucher. However, there may be tax implications if the program is administered via employee reimbursement, as reimbursed expenses are considered cash payments and do not qualify as trivial benefits.

Implementation and Administration

Implementing a vaccination programme involves partnering with a provider. For on-site visits, HR should manage sign-ups, organise time slot allocation, and ensure there is sufficient space available for nursing staff to operate. For a voucher-based system, as most providers require pre-payment, HR should conduct an expression of interest before purchasing and distributing vouchers. When using vouchers, it is the employee’s responsibility to schedule and attend their appointment at a participating pharmacy.

Other Considerations

All vaccinations should be entirely voluntary. The goal of the programme is ease of access, and this should be reflected in the employee’s experience of the process. Employers should provide comprehensive information about the vaccination, including potential side effects. Any seasonal vaccination programme should be timed appropriately to ensure maximum effectiveness.

Major Providers

Boots, Superdrug, Bupa, Fleet Street Clinic, AXA, Healthy Performance

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Women's Health

{{table="/snippet/womens-health-uk"}}

Key Features – How Does It Work?

A women’s health programme is grounded in an internal policy offering which is complemented by resources, often provided by a third-party platform. The policy may cover workplace adjustments, such as time off for period pain or menopause symptoms, reasonable accommodations for women experiencing health-related changes, and networks for discussing these topics. Employers can then further enhance this support by offering resources through providers, including advice and personalised care plans from medical professionals.

Many aspects of women’s health may be covered under other company health policies. For instance, fertility support may fall under assisted reproduction policies. It is important to complement specific women’s health policies with comprehensive private medical insurance that offers access to specialised healthcare providers.

Cost and Funding

Most policy-based solutions do not incur additional costs for employers, as they primarily focus on providing support and accommodations. While offering additional days off may have some impact, the productivity gains from allowing employees proper rest and recovery often outweigh the costs. If employers opt to implement a platform for women’s health support, the cost will vary depending on the range of services and the level of coverage selected.

Taxation

Women’s health support that is part of an employer-provided general health and wellbeing programme available to all employees would usually be tax-deductible and exempt from National Insurance Contributions. To qualify for this exemption, the benefit must be available to all employees, not just female-identifying employees.

If the support is offered as a specific, personal benefit, such as the provision of medical appointments, then it may be considered a benefit in kind and the cost would be taxable as income. The employer must report the value of the service on the employee’s P11D form, and the employee will pay tax on this amount.

Implementation and Administration

Supporting women’s health starts with developing internal policy on topics such as accommodations and leave. Clear communication is essential to ensuring that employees are aware of these policies and feel comfortable raising and addressing matters under its purview. If an employer partners with a third-party provider, the administration of these services can be coordinated by HR teams. Employers should ensure that employees know how to access services confidentially. Workshops and training on relevant topics should be scheduled periodically, especially for managers and other senior staff, to help foster a support environment around women’s health. Regular reviews and employee feedback help ensure the coverage meets the changing needs of the workforce.

Other Considerations

When offering women’s health support, employers should consider how it integrates with other employee benefits, such as private medical insurance and wellness programmes. It is important to clearly communicate the details of the policy to employees, including what is covered and any exclusions. Employers should ensure that the support provided is inclusive and accessible to all employees, regardless of their role or location.

Major Providers

Telus Health, Peppy, Fertifa, Hertility, Simply Health

Lifestyle

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Annual Leave Purchase Scheme

{{table="/snippet/annual-leave-purchase-scheme-uk"}}

Key Features – How Does It Work?

Annual leave purchase schemes allow employees to either buy additional leave days by sacrificing a portion of their salary or sell back holidays for additional pay. The amount employees can buy or sell is usually capped to ensure operational needs are met. Payments for bought holidays are deducted from the employee’s salary, often through salary sacrifice, while payment for sold holidays is added to their monthly pay. These schemes provide flexibility for employees to adjust their leave entitlement without impacting their overall package.

Cost and Funding

The cost to employers for administering holiday buying and selling schemes is minimal, as they are largely self-funding. Employees who buy extra leave do so through salary sacrifice, meaning the employer saves on salary payments for those days. When employees sell holidays, the employer pays them the equivalent of their daily wage. The scheme requires some administrative resources to manage the buying and selling process, but the financial impact is generally neutral for employers.

Taxation

Annual leave purchase schemes are often run through a salary sacrifice arrangement, which reduces the employee’s taxable income. This can result in savings on income tax and National Insurance for both the employer and employee. However, selling holiday days back to the employer is considered taxable income, and employees will pay income tax and National Insurance on the additional pay they receive. Employers should ensure the scheme complies with HMRC guidelines to avoid unintended tax liabilities.

Implementation and Administration

To implement a holiday buying and selling scheme, employers need to set clear guidelines on how many days employees can buy or sell, typically within a specified range (e.g., a maximum of 5 days). HR teams handle the administration, including adjusting payroll for salary sacrifice, and processing payments for sold leave. Communication is key to ensuring employees understand the rules, how their choices impact their salary, and the deadlines for opting into the scheme. Many companies offer the scheme as part of an annual flexible benefits enrolment process.

Other Considerations

Employers should carefully manage the scheme to ensure it does not negatively affect business operations, particularly if many employees buy extra leave during busy periods. Setting caps on how many days can be bought or sold, and when leave can be taken, helps balance employee flexibility with business needs. Additionally, regular communication and employee education about how holiday buying and selling impacts their pay and benefits package is important to ensure informed decision-making.

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Car Leasing

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Key Features – How Does It Work?

In a leasing scheme, employees choose a vehicle from a range of models offered by leasing providers. In the UK, companies are increasingly focused on leasing electric vehicles (EVs). The cost of the vehicle, including maintenance, insurance, and road tax, is bundled into a monthly payment deducted from the employee’s salary pre-tax. This reduces the employee’s taxable income, resulting in tax and National Insurance savings. Leasing periods typically range from 2 to 4 years, and at the end of the term, employees may have the option to renew the lease, upgrade to a new vehicle, or return the car.

Cost and Funding

The cost of a car leasing scheme is primarily borne by the employee through salary sacrifice, but employers may incur administrative costs in setting up and managing the scheme. Some employers may choose to subsidise part of the cost as an additional benefit. The salary sacrifice model reduces the employee's taxable income, and both the employer and employee benefit from National Insurance savings. Employers may also leverage bulk discounts or negotiate better leasing terms with providers for group schemes.

Taxation

Car leasing schemes tend to operate as a salary sacrifice benefit, which reduces the employee’s taxable income, leading to savings on both income tax and National Insurance contributions.

Car leasing is considered a benefit in kind, which means the value of the premiums paid by the employer is taxable as income. The benefit in kind rates for cars are calculated based on CO2 emissions which means EVs benefit from low tax rates. This is currently 2% with a plan to increase to 9% in 2029. The employer will report the value of the benefit on the employee’s P11D form, and the employee will pay tax on this amount.

Implementation and Administration

Implementing a car leasing scheme involves partnering with a leasing provider that specialises in salary sacrifice schemes. HR or payroll teams manage employee enrolment, salary deductions, and coordination with the leasing provider. Many providers offer online portals where employees can browse vehicles, customise their lease, and track payments. Employers should ensure that the scheme is communicated clearly and that employees understand the tax implications, costs, and benefits. Regular reviews and employee feedback help ensure the coverage meets the changing needs of the workforce. This also helps ensure the scheme’s benefits remain aligned with evolving EV tax policies.

Other Considerations

Employers should consider charging infrastructure when offering an EV leasing scheme. Providing access to charging points at work or offering home charging solutions can enhance the appeal of the scheme. Additionally, clear communication about the environmental benefits and long-term savings of driving an electric vehicle can help encourage participation.

Major Providers

Ben’s Choice: Tusker, Octopus EV

Other Major Providers: The Electric Car Scheme, LoveElectric, Fleet Evolution, Ayvens (previously LeasePlan), Zenith, Weevee

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Commuter Scheme

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Key Features – How Does It Work?

In the UK, a commuter scheme typically takes the form of a season ticket loan. Such a loan allows employees to purchase a season travel ticket on their preferred method of transport, which is more cost effective than purchasing daily tickets, while spreading the cost over a longer period.

Season ticket loans operate as interest-free loans, deducted from post-tax pay. Employees identify the initial purchase amount based on their commuter needs and request this amount from their employer. After purchasing the season ticket and submitting a receipt for invoicing, the loan amount is deducted from the employee’s net pay in monthly instalments over an agreed period, usually 12 months.

Cost and Funding

The cost to the employer for setting up a season ticket loan scheme is relatively low, with the main expense being the administration of payroll integration. There is an upfront outlay to fund the loan, which may temporarily impact an employer’s balance sheet until the loan is fully repaid.

Taxation

If the loan amount is less than £10,000, and repayments are made through net pay deductions, it does not need to be reported to HMRC. This makes it an efficient and straightforward method for employee loans. If, however, the loan is repaid through a salary sacrifice arrangement, it must be reported as a benefit in kind. In this case, the employer must calculate the value of the benefit by comparing the loan’s no interest rate to the official rate of interest set by HMRC.

Implementation and Administration

Implementing a season ticket loan scheme requires establishing internal processes for loan application and repayment. HR teams typically handle the administration of loans by facilitating employee enrolment, managing payroll deductions, and communicating the benefits. Regular communication can help employees understand and fully engage with the scheme.

Other Considerations

It is important to provide employees with clear and transparent information about how repayment works, including any potential impact on their regular pay cycle. Employers should emphasise that participation is entirely voluntary and that loans should be taken out responsibly. Loan agreements should include a clear process for repayment if an employee leaves their job before the loan is fully repaid. This may involve deducting the outstanding balance from the employee’s final pay check.

Major Providers

Abellio, NCP, First Bus

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Cycle Scheme

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Key Features – How Does It Work?

In the UK, the Cycle to Work scheme is a government-backed employee benefit that allows employees to purchase a bike and cycling equipment tax-free through their employer. These schemes allow employees to purchase or lease a bicycle and safety equipment from a participating retailer. The cost is then deducted from their gross salary over an agreed period, typically 12 to 18 months, through a salary sacrifice arrangement. This reduces the employee's taxable income, leading to savings on tax and National Insurance contributions. The scheme usually covers bicycles, e-bikes, helmets, lights, and other essential accessories for cycling, as well as bike subscription schemes such as Lime or Forest bikes. There is no upper limit on the value of the bike. If the bike or equipment is leased, employees may have the option to purchase the bike at a fair market value at the end of the lease period.

Cost and Funding

The cost to the employer for setting up a Cycle to Work scheme is relatively low, as the main expense involves administering the salary sacrifice process. Most Cycle to Work schemes are facilitated through third-party providers, and the employer benefits from reduced National Insurance contributions due to the salary sacrifice arrangement. Employees pay for the bike through the salary sacrifice scheme, so the direct cost to the employer is minimal, while the savings on employee National Insurance contributions help offset administrative expenses.

Taxation

Cycle to Work schemes offer employees and employers tax-free benefits. Since the employee’s gross salary is reduced through salary sacrifice, they save on both income tax and National Insurance. Employers also save on their National Insurance contributions. However, the employee may need to pay a fair market value for the bike if they wish to keep it at the end of a lease period, which could result in some tax implications depending on how the scheme is structured.

Implementation and Administration

Setting up a Cycle to Work scheme generally involves partnering with a third-party provider, which simplifies the process of purchasing bikes, managing salary sacrifice, and administering the scheme. HR teams are responsible for communicating the scheme to employees, enrolling participants, and managing the payroll deductions. Many providers offer online platforms to streamline the selection and approval process, making it easy for employees to browse bike options and track their salary sacrifice payments.

Other Considerations

When offering a Cycle to Work scheme, employers should consider the accessibility of cycling as a commute option for all employees, as some may not live close enough to make cycling viable. Additionally, employers should promote the health and environmental benefits of the scheme to encourage participation. Offering additional support, such as providing on-site bike storage and shower facilities, can increase uptake and enhance the effectiveness of the programme. Employers may also want to ensure that the scheme is regularly communicated and that employees are aware of their options to maximise participation.

Major Providers

Ben’s Choice: DASH, Blackhawk, Gogeta, Halfords

Other Major Providers: Evans, Bike2Work, Green Commute Initiative

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Employee Assistance Programme

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Key Features – How Does It Work?

EAPs typically involve partnering with a third-party provider. Employees have access to a 24/7 confidential helpline where they can seek advice on a wide range of personal and work-related issues. Employees can call this helpline directly to speak with a qualified professional for immediate support. If long-term support or counselling is needed, the employee may be referred to an appropriate external specialist. Most EAPs also offer an online portal with additional resources, such as self-help guides, articles, and tools to support wellbeing.

Cost and Funding

EAPs typically cost between £5 and £20 per employee per year, depending on the range of services that are offered by a provider. More comprehensive mental health support, such as counselling sessions or workshops, may incur higher costs. Employers tend to fully fund these services as part of a broader employee health and wellness programme, with unlimited access granted to all employees.

Taxation

An EAP that is available to all employees, and charged as a general service (rather than on a per-use basis), is typically tax-deductible and exempt from National Insurance Contributions.

Implementation and Administration

Implementing an EAP involves selecting a provider and communicating how to access these benefits clearly to employees, specifically how to call any support line. HR teams typically handle administration, ensuring that employees know how to access services confidentially. Regular reviews and employee feedback help ensure the coverage meets the changing needs of the workforce.

Other Considerations

Employers should ensure that EAP support is inclusive and accessible to all employees, regardless of their role or location. Building a mental health-friendly workplace culture is essential for the success of these benefits and any EAP should be complemented by a mental health support programme to provide a comprehensive mental wellbeing strategy. This includes training managers to spot signs of mental health issues and encouraging open conversations about mental health.

Major Providers

Ben’s Choice: Health Assured, CIC Wellbeing, Telus Health

Other Major Providers: Core Health, Optum, Spring Health, Wellbeing Solutions

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National Holiday Training

{{table="/snippet/national-holiday-trading-uk"}}

Key Features – How Does It Work?

Employees can apply through internal systems to trade statutory holidays. The number of days that can be traded are capped by the number of days that are statutorily available. In the UK, this is 8 days. The application should include which holidays an employee wishes to work. Once approved, these days are added to the employee’s annual leave balance to be used as they choose. These schemes provide flexibility for employees to adjust their leave entitlement without impacting their overall benefits package.

Cost and Funding

The cost to employers for administering national holiday trading schemes is minimal, as they primarily involve the reallocation of leave. While the scheme requires some administrative resources to manage the trading process, the overall financial impact is generally neutral for employers.

Taxation

National holiday trading schemes typically do not have tax implications since they involve the reallocation of existing leave entitlement.

Implementation and Administration

To implement a national holiday trading scheme, employers need to establish clear guidelines on how many days employees can trade (e.g., a maximum of 5 days). HR teams handle the administration, including adjusting HRIS systems for requesting traded days. Communication is key to ensuring employees understand the rules and the deadlines for opting into the scheme. Many companies offer the scheme as part of an annual flexible benefits enrolment process.

Other Considerations

Employers should carefully manage the scheme to avoid disruptions to business operations, particularly if many employees trade leave and take time off during busy periods. Setting caps on the number of days that can be bought or sold, and defining when leave can be taken, helps balance employee flexibility with business needs. Some employers may choose to limit the trading to other culturally relevant days.

{{payroll}}

Payroll Giving

{{table="/snippet/payroll-giving-uk"}}

Key Features – How Does It Work?

In the UK, payroll giving schemes allow employees to donate regularly from their salary, with donations being taken from pre-tax earnings, resulting in tax savings for the employee. Employers may also offer matching donation programmes, where the company matches employee donations up to a certain limit. These schemes are typically facilitated through third-party payroll giving agencies, ensuring donations are distributed directly to registered charities of the employee’s choice.

Cost and Funding

The cost to the employer for running a charitable giving programme is typically low, as the main expenses are administrative. If the company offers a matching donations scheme, employers may incur additional costs by matching employee contributions up to a predefined limit. These costs are usually seen as part of the company’s CSR budget, reinforcing its commitment to social causes. Payroll giving schemes are often facilitated through third-party providers, which can streamline the administrative process at a minimal fee which is usually taken out of the donation.

Taxation

Charitable donations made through payroll giving schemes are tax-efficient for employees. Donations are taken from the employee’s gross salary before tax is applied, meaning employees save on income tax. Employers do not face any direct tax liabilities from running a payroll giving scheme, but if they match employee donations, they can claim corporation tax relief on their contributions. This makes charitable giving a tax-efficient benefit for both employees and employers.

Implementation and Administration

Implementing a payroll giving scheme involves partnering with a payroll giving agency that manages the processing and distribution of employee donations to registered charities. HMRC maintains a non-exhaustive list of approved agencies for payroll giving. HR or payroll teams are responsible for managing employee participation, setting up payroll deductions, and ensuring communication about the scheme. It is important to provide clear instructions on how employees can enrol in the programme and to regularly promote the scheme to ensure high participation. Regular reviews and employee feedback help ensure the coverage meets the changing needs of the workforce.

Other Considerations

Employers should ensure the payroll giving scheme is inclusive, allowing employees to donate to a wide range of charities, including local, national, and international causes. Offering matching donations or organising charity drives can further increase employee engagement with the programme. Regular communication and reporting on the impact of donations can also enhance the sense of purpose employees feel, helping to align their personal values with the company’s broader mission and CSR goals.

Major Providers

Charitable Giving, CAF

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Recognition Programme

{{table="/snippet/recognition-programme-uk"}}

Key Features – How Does It Work?

Recognition platforms typically offer easy online access through a website or mobile app where employees can share and receive recognition. Employees register using their work email, and the platform creates a shared community which includes all employees. Employees can share positive feedback about their peers, and managers and senior staff can issue bonuses through their preferred method, such as cash rewards or vouchers.

Cost and Funding

The cost of offering a recognition programme depends on the platform used and the reward system. Third-party providers normally charge a per employee per month fee to use the platform, with some group pricing depending on the number of employees using the service. The cost of cash awards and vouchers will also vary depending on the employer’s budget and reward structure.

Taxation

Any reward for work or performance is considered a taxable benefit in kind. If an employee receives a cash reward, this should be reported via payroll and included as part of gross pay. If the employee receives a non-cash benefit, such as a gift or a voucher, the amount should be reported via a P11D form. If a third party platform is involved in the issuing of rewards, it is still the responsibility of the employer to report the benefit to HMRC.

Implementation and Administration

Implementing a recognition programme involves partnering with a third-party provider that manages the platform and curates the social engagement and rewards. The provider typically handles most of the administration, including onboarding employees and maintaining the platform. Employers are responsible for communicating the benefit to employees and encouraging them to register and use the portal. Employers should track usage and feedback to ensure the portal is delivering value and make adjustments as necessary to keep it relevant and engaging.

Other Considerations

When implementing an online recognition programme, employers should ensure that the platform’s features appeal to a diverse workforce by supporting various types of recognition, such as peer-to-peer praise, manager feedback, and milestone celebrations. Customising the platform to reflect the company culture can increase employee engagement. Regularly updating the platform with new features, recognition categories, and reward options helps maintain employee interest and ensures the programme stays fresh and relevant.

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Retail Discounts

{{table="/snippet/retail-discounts-uk"}}

Key Features – How Does It Work?

Discount portals typically offer easy online access through a website or mobile app where employees can browse available offers and make purchases directly. Discounts can range from percentage reductions to cash back deals and vouchers. Categories often include retail, travel, dining, electronics, and fitness. Employees usually register with their work email to access the portal and benefit from exclusive deals. Some portals also offer price comparison tools, special promotions, and personalised deals based on employees’ preferences.

Cost and Funding

The cost to employers for providing access to discount portals is generally low, with many providers offering free or low-cost access to companies. In most cases, employers pay a nominal fee to the provider to manage and maintain the portal, while employees gain access to the discounts without having to pay. For larger employers, costs may be scaled based on the number of employees using the service. The savings gained by employees typically exceed the employer’s cost of offering the benefit.

Taxation

Discount portals are typically considered non-taxable benefits as they are primarily designed to offer discounts and savings on purchases rather than being a direct financial contribution from the employer. Employees do not have to pay tax on the value of the discounts they receive. Employers should ensure that the portal complies with HMRC guidelines but, in general, these platforms are treated as a perk rather than a benefit in kind.

Implementation and Administration

Implementing a discount portal involves partnering with a third-party provider that manages the platform and curates the available offers. The provider typically handles most of the administration, including onboarding employees, managing discounts, and maintaining the platform. Employers are responsible for communicating the benefit to employees and encouraging them to register and use the portal. Employers should track the usage and feedback to ensure the portal is delivering value and adjust offerings as necessary to keep it relevant and appealing.

Other Considerations

When offering a discount portal, employers should ensure that the range of discounts appeals to a diverse workforce, covering various categories such as retail, travel, and entertainment. Customising the portal to include local and industry-specific discounts can increase employee engagement. Regular updates and promotions can keep employees engaged and aware of new discounts.

Major Providers

Ben’s Choice: Perks@Work, Fizz Benefits

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Technology Purchase

{{table="/snippet/technology-purchase-uk"}}

Key Features – How Does It Work?

Technology purchase schemes typically allow employees to choose from a range of approved technology products, which they can pay for through salary deductions. The cost is spread over a fixed period, often 12 to 24 months, making it easier to budget. Employees may benefit from discounted prices negotiated by their employer or special financing options, and some schemes offer additional services like extended warranties or technical support.

Cost and Funding

The cost of a technology purchase scheme is generally low for employers, as the primary financial commitment is administrative rather than monetary. Employers typically negotiate discounted rates with technology suppliers or use third-party platforms to offer the benefit. The cost of the technology is paid by the employee through salary deductions, making the scheme largely self-funding. Employers may choose to subsidise part of the cost for certain products or provide an additional financial incentive for employees to participate.

Taxation

Technology purchases schemes are normally offered through a salary sacrifice arrangement which allows employees to save on the cost of National Insurance Contributions. They will be considered a benefit in kind, which means the value of the product is taxable as income. The employer will report the value of the insurance on the employee’s P11D form, and the employee will pay tax on this amount.

Implementation and Administration

Implementing a technology purchase scheme involves partnering with a technology provider or third-party platform that manages the purchasing process and handles payroll deductions. HR or payroll teams will oversee employee enrolments and ensure salary sacrifices are properly deducted. It is important to provide clear communication, including how employees can enrol in the scheme, what products are available, and how payment arrangements work. Many providers offer online platforms, making it easy for employees to browse products and track their orders. Regular reviews and employee feedback help ensure the scheme meets the changing needs of the workforce.

Other Considerations

Employers should consider the range of products offered to ensure it aligns with employee needs, including both work-related and personal technology. Clear communication about the tax implications, potential impact on take-home pay, and other benefits is essential to avoid confusion. Offering additional support, such as technical assistance or training, can further enhance the value of the benefit.

Major Providers

Ben’s Choice: Blackhawk

Other Major Providers: Dell Advantage, Vivup

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Travel Insurance

{{table="/snippet/travel-insurance-uk"}}

Key Features – How Does It Work?

Travel insurance usually covers loss from a range of events that occur while travelling. Some plans are tailored for business travel, providing coverage for work-related trips, while others offer leisure travel insurance for personal vacations. The coverage typically applies during the entire duration of the trip, and claims are processed after the trip or in real-time for medical emergencies. As an employee benefit, it would typically be offered as an ongoing policy with premiums paid monthly and cover lasting for a set period, normally one year.

Cost and Funding

The cost of travel insurance can vary depending on the level of coverage and the number of employees participating in the scheme. Employers can choose to fully fund travel insurance, share the cost with employees, or offer it as a voluntary benefit with employees covering the cost of premiums themselves. Group policies typically offer better rates than individual plans, making it a cost-effective way for employees to secure insurance for travel at a discounted rate.

Taxation

For employers, the premiums paid for travel insurance intended for business travel are usually tax-deductible as a business expense. Travel insurance for personal leisure trips would be considered a benefit in kind (BiK), which means the value of the premiums paid by the employer is taxable as income. The employer will report the value of the insurance on the employee’s P11D form, and the employee will pay tax on this amount.

Implementation and Administration

Implementing travel insurance involves partnering with a travel insurance provider that offers group policies. HR teams will handle the initial communication and enrolment process, ensuring employees understand the coverage options and how to sign up. Many travel insurance providers offer online platforms where employees can manage their policies, submit claims, and track reimbursements, making administration straightforward for both employers and employees. Employers should ensure clear communication about the scope of coverage and how employees can access the benefit while travelling, including emergency and out of hours support. Regular reviews and employee feedback help ensure the coverage meets the changing needs of the workforce.

Other Considerations

Employers should consider the geographical scope and coverage limits of the travel insurance plan to ensure it aligns with the needs of the workforce, particularly if employees frequently travel internationally. It is also important to ensure that the policy covers both business and leisure travel if applicable.

Major Providers

Crispin Spears, Bupa Travel, Allianz

Leave & Remote Working Policies

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Additional Leave

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Additional leave includes any paid or unpaid leave that is offered by employers for non-statutory purposes. Examples include company days, mental health days, volunteer leave, and birthday leave. Employers establish their own policies for how to request and log these days.

Annual Leave

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Annual leave is paid time off work that all employees are entitled to, designed for personal activities.

All employees in the UK are legally entitled to paid holiday each year. Employees who have a 5-day work week must receive at least 28 days (5.6 weeks), including public holidays. This equals 20 days leave, excluding public holidays. Part time employees must receive the pro rata equivalent of this amount.

Employers can choose to allocate leave on either a leave year or an accrual basis. The former means that the amount of leave is allocated at the beginning of a leave year, as determined by the employer. This is most commonly done as the calendar year. Under an accrual system, employees build up leave. This means they can only take time off after they have earned it.

Employers can choose to offer more than the annual minimum. Employees’ contracts tend to include information on how many days can be carried over into a new leave year. It will also be up to the employer to establish rules regarding when leave can and cannot be taken, and how much notice should be provided when requesting leave.

Compassionate & Bereavement Leave

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Compassionate and bereavement leave is time off work for personal loss or other family emergencies. It may be paid or unpaid.

In the UK, there is statutory allowance for time off to deal with an emergency involving a dependant. There is no particular limit on this time and no requirement for it to be paid.

Many organisations choose to offer paid compassionate leave to cover these situations.

In the UK, there is specific statutory parental bereavement leave for employees who have a child that has died or is stillborn. There is a statutory amount of pay that is also required, though many employers choose to pay employees their ordinary rate of pay.

Flexible Working

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Flexible working means finding a way of working that suits an employee’s needs. This may include having flexible start and finish times, or working from home. Some examples of flexible working include job sharing, remote working, hybrid working, part time hours, compressed hours, flexitime, annualised hours, staggered hours, or phased retirement.

In the UK, all employees have a legal right to request a change to the number of hours they work, their start and finish times, the days that they work, or where they work. Employers are required to deal with all requests in a reasonable manner. This means assessing the advantages and disadvantages of an application, discussing possible alternatives to the request, and offering an appeal process. Employers can decline a request if they can provide a business reason for doing so.

Over 4 million UK employees are now on a flexi-contract, with a further 6 million on other forms of flexible working.

Long Service Leave

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Long service leave refers to extended paid or unpaid leave that is offered as a benefit for long-term employees. It may also be referred to as tenure leave or a sabbatical. In the UK, there is no statutory entitlement to long service leave. It is offered as an additional benefit at the employer's discretion.

As the average employee tenure decreases across the market, the length of service to qualify for long service leave has also shortened. Many companies now offer rewards at the 5, 7, or 10 year milestones.

Maternity Leave

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Maternity leave is paid or unpaid time off for mothers before and after childbirth or adoption.

In the UK, statutory maternity leave allows for up to 52 weeks off work. Statutory maternity pay is available for up to 39 weeks, though there is a rate decrease after the first six weeks. The earliest leave can begin is 11 weeks before the due date, and certain reporting requirements must be met to be eligible for paid leave. It can also be used in conjunction with Shared Parental Leave.

Many employees offer enhanced maternity leave, above the statutory requirement. Typically, this involves providing full pay for a longer period of time. Employers may also choose to offer additional leave based on tenure at the company.

Paternity Leave

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Paternity leave is paid or unpaid time off for fathers and supporting partners after childbirth or adoption.

In the UK, statutory paternity leave allows for up to 2 weeks off work. Statutory paternity pay is available for the full 2 week duration, though employees can choose to take only 1 week if they prefer. There are certain reporting requirements which must be met to be eligible for paid leave. It can also be used in conjunction with Shared Parental Leave.

Many employers offer enhanced paternity leave, above the statutory requirement. Typically, this involves providing longer periods of paid leave. Employers may also choose to offer additional leave based on tenure at the company.

Remote Working

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Remote working policies provide employees with the flexibility to work from locations outside of the office, typically from their own homes. While these arrangements can fall within the definition of flexible working requests, many employers have begun to offer remote working as a standard practice.

In the UK, up to 15% of employees now work from home full-time and just over 25% have a hybrid working contract. These patterns vary significantly across demographics, with employees who have a degree or equivalent qualification being much more likely to have a remote working option. They also vary by industry, with those in service-based roles overwhelmingly working from a designated workspace, while professional services increasingly operate a hybrid model.

Shared Parental Leave

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Shared parental leave is a statutory leave entitlement that is available to all new parents in addition to traditional maternity and paternity leave policies. As the name suggests, it is a single entitlement that is designed to be shared between caregivers.

In the UK, shared parental leave allows for up to 50 weeks off work. Statutory shared parental pay is available for up to 37 weeks. To access this leave and the associated pay, the mother must give up part of her maternity leave entitlement. Unlike maternity and paternity leave, shared parental leave can be taken in blocks of time. Parents can be on leave at the same time or at different times, depending on their individual needs and preferences. There are certain reporting requirements which must be met to be eligible for paid leave.

It is less common for employers to offer enhanced shared parental leave as they will often provide enhanced maternity or paternity leave instead. This is typically because employers are primarily concerned with the leave and pay entitlements of their own employees, rather than those of their employee’s co-parent.

Sick Leave

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Sick leave is time off for employees to recover from illness.

In the UK, statutory sick pay is available for up to 28 weeks. There is a three-day waiting period before the statutory entitlement begins. If employees are off work for 7 days or less (including weekends and public holidays), they can self-certify their leave. For absences that are longer than 7 days, employers may request a fit note (also known as a sick note) from a healthcare professional.

Many employers choose to offer enhanced sick pay beyond the statutory minimum. This should be outlined in the employee’s contract and generally includes a period of full-pay before reverting to the statutory entitlement.

Spending Allowances

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Flex Allowance

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A flex allowance is a budget that allows employees to choose and spend on a range of benefits. Employees can use this allowance to tailor benefits to suit their individual needs and preferences. In some cases, the allowance is limited to specific benefits or categories within a dedicated platform. In other cases, it is linked to a virtual card, which enables the employee to access and make purchases within the general consumer market.

Green Allowance

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A green allowance is a budget that allows employees to support environmentally sustainable practices. Employees can use this allowance for eco-friendly initiatives such as purchasing electric vehicles, using public transportation, installing energy-efficient appliances, or supporting renewable energy projects, encouraging a greener lifestyle.

Learning & Development Allowance

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A learning and development allowance is a budget to support employees’ professional growth and skills development. It can be used for training courses, workshops, certifications, or other educational opportunities that enhance the employee’s knowledge and abilities. This is sometimes complemented by additional leave days to support further education.

Social Allowance

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A social allowance is a budget to support employees’ participation in social or team-building activities. It can be used for events such as team outings, company gatherings, or community engagement initiatives. This may be allocated to individual employees or provided to management and senior staff to support group events and activities.

Wellbeing Allowance

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A wellbeing allowance is a budget which allows employees to choose from a range of benefits which support physical, mental, and emotional health. Employees can use this allowance for activities or services such as gym memberships, fitness classes, therapy sessions, wellness programmes, or other health-related expenses aimed at promoting overall wellbeing.

Work from Home Allowance

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A work from home allowance is a budget which allows employees to buy equipment for their working from home set up. This tends to be offered by employers that operate a hybrid working policy. Employees can use this allowance for items such as desk, chairs, and display equipment.