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Usually not as a specific monthly deduction line during the 2026/27 tax year. Most employers still report non-payrolled medical insurance through a P11D, and HMRC may collect the tax through an adjustment to your tax code. Some employers already payroll the benefit voluntarily, so it may appear in some form on the payslip. The exact wording and presentation depend on the employer and payroll system.

PMI stands for Private Medical Insurance, the same thing as private health insurance. On a P11D form, you'll typically see it recorded in the "Medical treatment, insurance and subscriptions" section, showing the value your employer paid for your cover during the tax year, which forms the basis of the tax you owe on it. Some employers use their own internal payroll codes alongside this, so if you see an unfamiliar abbreviation on your documents, it's worth checking with HR or payroll to confirm exactly what it refers to, rather than guessing.

From 6 April 2027, employer-provided medical and dental benefits, including private health insurance, will generally have to be reported through payroll in real time. This should make the benefit and its tax effect more visible, but it may not appear as a clearly labelled cash deduction called "health insurance." The exact wording and presentation will depend on the employer and payroll software.

Generally not for sole traders, because personal health insurance will not normally satisfy the requirement that an expense is incurred wholly and exclusively for the trade. A limited company can normally pay for a director's health insurance as part of their remuneration package and may be able to treat the cost as an allowable business expense. The director will usually have a taxable Benefit in Kind. See our self-employed health insurance guide for the full breakdown.

Yes. Your employer normally pays Class 1A National Insurance at 15% on the value of the benefit. This is an employer liability rather than a deduction from your pay. You will generally pay Income Tax on the taxable benefit, while the employer accounts for the Class 1A National Insurance separately.

If your employer pays some or all of the additional premium for a partner or children, this will normally increase the taxable Benefit in Kind value. Where you pay the extra cost personally, the precise treatment depends on how the contribution, payroll and policy are structured. Ask HR or payroll for a breakdown rather than assuming every scheme works in the same way.