Tax and National Insurance
This chapter covers the tax and payroll tax situation in the UK, but some of the underlying principles may apply in other jurisdictions. You should check the position with the local tax authorities or take appropriate local professional advice. UK tax legislation is amended at least annually, so some details may have changed since this book was written in late 2021.
Not surprisingly, tax systems are different in other countries; here are a few examples. In the United States, employer-provided healthcare is not subject to tax and employee contributions are tax deductible. Canada allows non-cash gifts with a total value of $500 per annum to be given tax free. Larger businesses in Australia have to pay tax on employee-provided ...
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