Fees Free for employers

You need to understand your tax obligations if your employee reimburses you using their Fees Free payment.

If you are an employer paying fees for an employee to complete study or work-based learning you may, in some situations, be able to claim the fees you pay as an expense. 

If you do claim these expenses and your employee reimburses you from their Fees Free entitlement, any amount you receive will be taxable income.

Be aware if the learner has a student loan, we will transfer their Fees Free amount to their student loan balance. If they don’t have one, then we will pay it directly to the learner’s bank account.