An employer may meet the cost of an employee's medical expenses or arrange for them to be met under an insurance policy. The tax and NICs treatment depends on the manner in which the employer meets the expense and the common outcomes are listed at medical treatment.

This guidance gives you more information about a number of ways in which medical treatment might be provided. These are:

• medical insurance
• trust funds to meet medical costs
• medical treatment abroad
• check-ups and eye tests.

Level 3 Table of Contents