What are the tax implications of Benefits in Kind (BiK), such as health insurance?

When a Customer pays for all or a percentage of an employee's health insurance, there is a Benefit in Kind tax (BiK) liability that occurs. This means the employee is liable to pay both tax and social security contributions on the health insurance amount the Customer covers. Your health insurance will be taxed through payroll based on the labor laws of your country of residence.

Please refer to the details for each country below:

• Armenia 🇦🇲
• Australia 🇦🇺
• Austria 🇦🇹
• Bulgaria 🇧🇬
• Canada 🇨🇦
• Costa Rica 🇨🇷
• China 🇨🇳 
• Croatia 🇭🇷
• Cyprus 🇨🇾
• Czech Republic 🇨🇿
• Denmark 🇩🇰
• Estonia 🇪🇪
• Egypt 🇪🇬
• Finland 🇫🇮
• Georgia 🇬🇪
• Germany 🇩🇪
• Greece 🇬🇷
• Hong Kong 🇭🇰
• Hungary 🇭🇺
• Iceland 🇮🇸
• Indonesia 🇮🇩
• Italy 🇮🇹
• Ireland 🇮🇪
• Jamaica 🇯🇲 
• Kenya 🇰🇪
• Lithuania 🇱🇹
• Malta 🇲🇹
• Malaysia 🇲🇾
• Mexico 🇲🇽
• Morocco 🇲🇦
• New Zealand 🇳🇿
• the Netherlands 🇳🇱
• Nicaragua 🇳🇮 
• Norway 🇳🇴
• Pakistan 🇵🇰
• Poland 🇵🇱
• Portugal 🇵🇹
• the Philippines 🇵🇭
• Romania 🇷🇴
• Singapore 🇸🇬
• Slovenia 🇸🇮 
• South Africa 🇿🇦 
• South Korea 🇰🇷
• Spain 🇪🇸
• Sweden 🇸🇪
• Switzerland🇨🇭
• Sri Lanka 🇱🇰
• Taiwan 🇹🇼
• Tunisia 🇹🇳 
• Turkey 🇹🇷
• Ukraine 🇺🇦
• United Kingdom 🇬🇧
• Vietnam 🇻🇳

See also:

• In what countries is the Allianz benefit offered?
• Can employees opt out of this benefit?
• What are "Benefits-in-kind" (BiK)?