Higher v lower paid

The benefits code makes a distinction between:

  • non-director employees earning less than £8,500 per annum (including benefits), lower-paid employees; and
  • employees earning above this level (including benefits, without deduction for expenses) and directors, irrespective of their level of income.

The rules for lower-paid employees in receipt of benefits-in-kind are slightly different to those for higher-paid employees and directors.