Childcare
The limited company can contribute up to £243 pm per employee to a registered childminder or nursery with no tax or NI consequence. So, if a husband and wife are both on payroll then 2 x £243 can be contributed.
Dental Insurance
The director would pay tax on the cost of this at their highest personal rate and the company would also pay 13.8% NI
Medical Insurance
The director would pay tax on the cost of this at their highest personal rate and the company would also pay 13.8% NI
Mobile Telephone
As long as the phone is owned by the company all charges paid by the company are free from tax and NI
Gym Membership
The director would pay tax on the cost of the membership at their highest personal rate and the company would also pay 13.8% NI
Company Cars
Electric Cars are free from tax and NI. Other cars are taxable and the company will pay 13.8% NI on the benefit. Each car is different but in general very high tax rates makes a company car uneconomic. Very environmentally friendly cars are a possibility though.
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