Benefit-in-kind (BIK) changes during COVID-19 restrictions

COVID-19 testing and flu vaccination

COVID-19 testing

There was no Benefit-in-kind (BIK) charge if you provided your employee with:

  • a COVID-19 test at work
  • a COVID-19 test performed by a third party
  • a COVID-19 test kit for self-administration.

Flu vaccination

There was no BIK charge if you provide your employee with a flu vaccine.

You could have arranged for your employees to get the flu vaccine by:

  • engaging a registered practitioner to administer the vaccination at the workplace
  • making a payment directly to a registered practitioner for administering the vaccination outside of the workplace
  • reimbursing the employee for the cost of acquiring the vaccination themselves (a receipt must be provided by the employee).

If your employee paid for the flu vaccine themselves they could claim a tax credit for their health expenses.

Next: Reimbursement of cost of non-business travel in 2020