Expenses and benefits: parking spaces
Overview
As an employer providing parking spaces for your employees, you have certain National Insurance and reporting obligations.
What바카라 사이트™s included
This covers parking spaces for vehicles including cars, motorcycles and bicycles.
These spaces may be at or near your employee바카라 사이트™s workplace, or spaces used while on a business journey.
A business journey is either:
- part of your employee바카라 사이트™s duties, such as a service engineer travelling to an appointment
- a journey your employee has to make to get to a temporary workplace
There are different rules if you cover the costs of employees바카라 사이트™ parking, rather than providing parking spaces yourself.