Looking after employee health doesn't have to mean private medical insurance or a complicated benefits scheme. UK tax rules include a useful exemption that many employers aren't aware of, and it can make a simple, practical health benefit easier to offer than you might expect.
Under HMRC rules, an employer can provide one qualifying health-screening assessment and one qualifying medical check-up per employee, per tax year, without the employee paying Income Tax on the benefit. Qualifying exempt benefits also don't need to be reported to HMRC in the usual way.
The rules separate two types of assessment. A health-screening assessment is designed to identify employees who may be at particular risk of ill health, such as a general health or lifestyle assessment. A medical check-up is a physical examination carried out by a health professional to determine an employee's state of health.
Because these are separate allowances, an employee can receive one of each in the same tax year, and there's no requirement to complete the screening before the check-up.
The exemption doesn't extend to medical treatment. If a check identifies something that needs further investigation or treatment, the tax position for those additional services may be different, so it's worth making sure any programme is structured to meet HMRC's requirements.
Read HMRC's guidance on health screening and medical check-ups
With autumn here, there's a second exemption worth knowing about. HMRC treats employer-funded flu vaccinations as exempt from tax and National Insurance, whether the employer provides the vaccination directly or reimburses the cost.
That makes it easy to bring the two together. An organisation could offer health checks alongside seasonal flu vaccinations, building a broader preventative programme rather than treating each service in isolation. Private GP Services provides flu vaccinations as part of a wider range of vaccination and medical services.
Sickness absence remains a significant cost for UK organisations. The Office for National Statistics estimates that 148.8 million working days were lost to sickness or injury in 2025, an average of 4.4 days per worker. Office for National Statistics
The CIPD's 2025 Health and Wellbeing at Work survey found an average of 9.4 days' absence per employee among responding organisations, the highest the survey has recorded in more than 15 years. The two use different methodologies, but both point to the scale of the challenge.
A preventative programme won't eliminate absence. What it does is give employees a structured opportunity to pay attention to their health, understand potential risk factors and get medical advice when something is flagged.
No two organisations need the same package. Private GP Services works with employers to build corporate healthcare arrangements around the size and needs of their workforce, with preventative healthcare and access to medical services that can be adapted to each organisation.
Depending on your requirements, this could include:
Our health checks and medical assessments are carried out by experienced GPs, and bespoke corporate packages can be discussed directly with our team. For businesses in Essex, we have clinics in Chelmsford and Colchester, with further locations across the UK.
For many businesses, an annual health assessment and a seasonal flu vaccination is a straightforward first step. Employees get easier access to preventative care, and you make use of HMRC exemptions where the relevant conditions are met.
If you're considering health checks, flu vaccinations or a wider healthcare programme, our team can talk through your workforce, location and requirements and put together a package that works for your business.
Explore Corporate Healthcare with Private GP Services
Tax treatment depends on the circumstances and services provided. Businesses should take appropriate tax or payroll advice where necessary.
HMRC exempts up to one qualifying health-screening assessment and one qualifying medical check-up per employee in each tax year. The services must meet HMRC's definitions to qualify.
Yes. HMRC treats them as separate exemptions, so an employee can have one of each per tax year.
Yes. Flu vaccinations provided or reimbursed by an employer are exempt from tax and National Insurance under HMRC rules.
No. HMRC states that medical checks connected with treatment are not covered by the health-screening and medical check-up exemption.
