Flu jab for your PA can be covered by trivial benefit exemption

Winter is upon us and you may be thinking about getting a flu jab to help you keep fit and well over the coming months. Did you know you can provide a flu jab for your PA on a tax-free basis? Read on to find out more.

If your PA does not qualify for a free flu jab from the NHS, then it is possible to get one privately from certain pharmacies.

Historically, if an employer paid for a seasonal flu jab for their employee, this was regarded by HMRC as falling under their ‘trivial benefit’ rules meaning it could be provided on a tax-free basis (although this treatment was not extended to jabs against pandemic flu or other diseases!).

The rules around trivial benefits were changed from April 2016, however the nature and typical cost of a flu jab means that it should easily fall within the definition and you can pay for one for you PA or give them a voucher for one completely free of tax and without having to contact HMRC at all to tell them about it.

Employers are however expected to keep their own records of trivial benefits made to employees.

There is no limit to the number of trivial benefits that an employee can receive in a year. So if you were hoping to give your PA a small gift for Christmas free of tax, then it should be covered in addition to a flu jab. 

You can find out more about trivial and other tax-free benefits on our website.