Health insurance premiums

If your employer pays for your medical insurance premium

If your employer pays for your medical insurance premium, your employer will have received Tax Relief at Source (TRS) as a discount on the cost of the policy. In this scenario:

  • Tax will be due on the full cost of the policy.
  • Your employer will receive no TRS discount as a benefit in kind (BIK) through your payroll.
  • You may be eligible to claim Medical Insurance Relief.

Medical Insurance Relief is claimed at the standard rate of tax. For further information, please see the page ‘How to claim’.

You can only claim for Medical Insurance Relief:

  • if your insurance premium is paid for by your employer
  • and
  • you are taxed on the full cost of the relief, with no deduction for the TRS discount granted to your employer as a BIK through your payroll.

Next: Tax Relief at Source (TRS)

Published: 04 May 2026 Print this page

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