Chapter containing advice on tax planning for benefits and expenses, written for anyone who advises or runs a family or owner-managed company. Topics covered include: company cars and vans, travel and subsistence costs, living accommodation and other common employee benefits.
Find out about non-statutory pay and employee benefits with our selection of articles, books and online resources.
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Bloomsbury Core Accounting and Tax Service
Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising more than 60 titles from some of the country's leading tax and accounting subject matter experts. Find out who is eligible and how you can access the Core Accounting and Tax Service.
Chapter containing advice on remuneration strategies and tax planning, written for anyone who advises or runs a family or owner-managed company.
Detailed legal and best-practice information on employee pay and benefits, written for payroll managers.
The Library provides full text access to a selection of key business and reference eBooks from leading publishers. eBooks are available to logged-in ICAEW members, ACA students and other entitled users. If you are unable to access an eBook, please see our Help and support advice or contact email@example.com.
Disclosures about termination benefits
Fully updated guide focusing on each area of the financial statement in detail with illustrative examples. This chapter on accounting for employee benefits includes a section on disclosures about termination benefits
This chapter of the handbook looks at employee benefits with sections on: pensions auto-enrolment; shares and share options; company cars; flexible benefits; and taxation of benefits.
Fully updated guide focusing on each area of the financial statement in detail with illustrative examples. This chapter on accounting for employee benefits gives a comparison of FRS 102 Section 28 and IFRS, and covers short-term employee benefits, post-employment benefits, defined contribution plans, defined benefit plans, costs of administering employee benefit plans, other long-term employee benefits, termination benefits, group plans, death-in-service benefits, and disclosures.
Employee share schemes
Accounting treatment, tax relief and reporting obligations for employee share schemes.
Income from employment 2
Explains how an employee's benefits in kind are calculated for income tax purposes, including salary sacrifice and company vehicles.
This chapter looks at various aspects of employee pay, including: deciding how much to pay; job evaluation; bonuses; National Minimum Wage; deductions from pay.
Understanding and implementing effective reward strategies in your organization.
This title provides guidance on combining human resource management with business strategy. This chapter looks at the definition and need for a reward strategy, the characteristics, structure and content of the strategy, the guiding principles, developing a strategy and what makes an effective strategy.
Fully updated guide focusing on each area of the financial statement in detail with illustrative examples. This chapter on accounting for employee benefits includes a section on termination benefits
Making it personal
Article discusses employee benefits flexibility and how different generations in the workforce from generation Z to those nearing retirement will have differing priorities when it comes to benefits.
New employee retention tool has four legs and goes woof
Article looks at the pet friendly policies introduced by some banks and fintechs and why they work.
The most effective employee benefits don't have to cost you anything
Article looks at the end of more 'gimmiky benefits' in favour of a smaller number of genuinely core benefits are much more attractive such as flexible working opportunities, the baility to purchase extra holiday, high street discounts and cycle to work schemes.
Should performance be linked to pay? For decades, companies have given bonuses and raises based on employee performance. But is this truly the most effect way of ensuring each employee gives their best?
The article discusses giving of bonuses and raises based on employee performance due to direct link between employees performance and pay or increases received and reasons behind its increased use in industry. Topics discussed include, performance reviews due to changing nature of working in teams and need of developing people faster across the board.
How can employers do more to support working fathers?
The article presents the views of employee benefit professionals Paula Cunnington, Jeremy Davies, Megan Jarvie on how employers can help support working fathers. Cunnington notes the benefits of shared parental pay, and the need to implement reforms in paternal leaves and flexible working hours for dads according to Davies. Moreover, Jarvie also noted the significance Young Dads Collective program which helps young fathers to cope up with parenthood.
Legally-compliant long-service award schemes
The culture of long-service awards is well established in the UK, but how can employers ensure they stay on the right side of equality and diversity law?
Employee share schemes see great activity
The author uses Sports Direct's recent share payout to staff, which is worth 75% of their base salary, as an example of a growing trend for employee share ownership.
The article discusses the significance of integrating employee incentive plans with their flexible benefits schemes in Great Britain. It states that several employers are combining these two benefits to boost their overall reward package. It mentions that through these schemes, their employees are most likely to produce good and high quality performance. It notes that they can also reduced company's communication and administration expenses.
Find more articles
Factsheets and reports from CIPD on employee benefits, flexible and voluntary benefits, and workplace pensions. Registration required to access content.
Factsheets and reports from CIPD on staff benefits, pay structures, pay progression, bonuses and incentives and performance related pay. Registration required to access content.
Government guidance on individual expenses and employee benefits presented in an A-Z list
Overview of setting up a staff incentive scheme from the Start-up Donut. The Money Donut has an Introducing incentive pay checklist
nibusiness info guidance on leading and motivating staff, controlling staff turnover and implementing staff incentive schemes.
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