A "benefit" is anything that is given or provided to an employee that is not pay or expenses.

Examples include:

• allowing an employee to use your property or equipment, for example a car or living accommodation
• giving an asset, for example a car or a television, to an employee, or selling it to an employee for less than it is worth
• providing a service to an employee, for example health insurance.

When you provide a benefit the amount that needs to be reported varies. The rules are described briefly in how to work out the amount of a benefit that is taxable and liable for Class 1A NICs.

The quick guide to whether tax and NICs are due tells you which benefits are taxable and liable for NICs and tells you how to deal with them. There is more detailed information if you need it.