ECH15015 - Expenses, Benefits and Pecuniary Liabilities: Credit or Charge Cards

Employers may issue employees with credit cards, charge cards or similar cards.

Whenever you identify that this is the case you should

• establish what system the employer has in place and
• identify any risks in that system.

During the walk through and testing of the system you should

• pay particular attention to any personal expenditure of the employee and if applicable how reimbursed
• query doubtful items
• be aware that employers could manipulate the system to make cash payments to employees without deductions. (This text has been withheld because of exemptions in the Freedom of Information Act 2000)
• seek recovery where appropriate, see NIM02090 and NIM02190 where there is a potential NICs liability.