testing Coronavirus Provident

Expenses and benefits: coronavirus (COVID-19) tests and equipment

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get a test through the free NHS programme.You must provide your employees with personal protective equipment free of charge if your risk assessment shows that PPE is needed in their role.If the employee has to buy their own PPE because you cannot provide it, you must reimburse them for it.You do not have to pay tax or National Insurance if you provide your employees with PPE or reimburse them for the cost of buying their own.If you do not reimburse the cost, your employee cannot claim tax relief on the expense..

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