18th July 2022
What employers can do to help employees get to work.
With the announcement of further train strikes, many employers must be wondering what they can do to help employees to continue to work from the office, especially if working from home is not a viable option.
Normally the provision of accommodation near to the employee’s regular place of work will be considered a taxable benefit. However, the cost of travel and overnight accommodation (including subsistence) can be provided to employees affected by industrial action without incurring any income tax or National Insurance liabilities.
Additionally, employers can pay for the provision of taxis to help employees go to and from work where those costs are being paid for employees who are unable to get to work owing to industrial action.
The scope of the relief is limited to costs incurred by the employer on behalf of its employees. For further information please speak to Nick Bustin, Director of Employment Tax at haysmacintyre.