Tax rules for occupational health

There are various rules for the treatment of tax and National Insurance Contributions (NICs) when purchasing occupational health support.

This requires the consideration of:

  • whether deductions for an employer's expenditure are allowable against the employer's profits; and
  • benefits for the employee.

HSE provides some useful information in this leaflet, as well as contact information if you need further guidance:

Tax rules and the purchase of occupational health support >>

Please refer to the HSE website for the most up-to-date information on this and other areas to do with occupational health.

Useful Links Contractors Occupational Health Service Providers Employees Affiliates