Welfare counselling
Definitions or restrictions
You provide welfare counselling to an employee on issues such as:
- ill health or stress
- problems at work (including disciplinary matters)
- harassment or bullying
- sexual abuse
- equal opportunities
- alcohol or drug dependency
- bereavement
- personal relationship difficulties
- debt problems
The welfare counselling must be available on similar terms to all your
employees.
What to report, what to pay
Provided none of the exceptions listed in the section below applies,
you have:
- no reporting requirements
- no tax or NICs to pay
Exceptions
For the purposes of the tax and NICs exemption,
welfare counselling does not include any of the following:
- tax advice
- legal advice
- financial advice on any matter other than debt problems
- advice relating to leisure or recreation
- medical treatment
Technical guidance
EIM21845: exemption for welfare
counselling
