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Items not treated as pay

  1. Overview
  2. Travel pass scheme
  3. Statutory redundancy payments
  4. Repayment of expenses
  5. Refunds of pension contributions
  6. Provision of bicycles for directors and employees

Travel pass scheme

You may choose to provide your employees with access to the travel pass scheme or the cycle to work scheme. This will not be treated as taxable pay where you either:

  • pay for the pass or cycling equipment on behalf of your employee
  • enter into a salary sacrifice arrangement with your employee.

See Travel passes or air miles for further information on this type of benefit.

Next: Statutory redundancy payments

Published: 25 April 2023 Print this page

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