See also: Canteens; Christmas hampers; Meals; PAYE settlement agreements; Subsistence; Trivial benefitsFood and Groceries Provision • March 29th, 2019
The provision of food or groceries will be chargeable as a benefit in kind for most employees, unless the items in question are in practice exempted as Trivial benefits, or are otherwise allowable (for example, as Subsistence payments). The benefit in kind is the cost to the employer of providing the items. Class 1A NIC is also due on the value.
