Expenses and benefits: meals for employees and directors

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Overview

As an employer providing meals for your employees, you have certain tax, National Insurance and reporting obligations.

What’s included

What you have to report and pay depends on:

  • the value of the meals
  • if they’re in a workplace canteen open to all staff
  • if they take place on or off your premises
  • if they’re paid for through employee ‘accounts’ or vouchers