What are Trivial Benefits?

By

Chris Andreou

Contents

What are Trivial Benefits?What are Trivial Benefits?

A staff benefit is deemed to be a 'trivial benefit' when:

  • it costs £50 or less to provide
  • it isn't cash or a cash voucher
  • it isn't a reward for an employee's work or performance
  • it isn't included in the terms of an employee's contract

You're not required to pay tax on, or notify HMRC about trivial benefits.

A staff benefit is deemed to be a 'trivial benefit' when:

  • it costs £50 or less to provide
  • it isn’t cash or a cash voucher
  • it isn’t a reward for an employee's work or performance
  • it isn’t included in the terms of an employee's contract

You're not required to pay tax on, or notify HMRC about trivial benefits.

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