BIK - Double Relief

[Numbers]

I'm not sure if I got this wrong, but if a company pays gym membership for an employee, then this cost is included in both the gross Salary calculations of the employee and also as a cost to the company, is this not double counted on the P&L or is the payment of the membership from the bank simply credited to gross salary for the director?

Think I'm confused !

 

[Newbie-employee]

The grossed-up amount or the pre-tax amount (the actual cash-cost is the pre-tax or net-cost amount) is included in gross salary calculations for PAYE purposes, but then it is either reflected in Salaries, and not anywhere else in the P&L - or - deducted from the Gross Salary amounts and reflected then in the P&L elsewhere.

I'm unsure as to presentation but would roll it up into salaries/perks and not separately identify it outside Wages/BIK headings etc.