Staff expenses

You can claim allowable business expenses for costs such as:

  • employee and staff salaries
  • bonuses
  • pensions
  • benefits
  • agency fees
  • subcontractors
  • employer’s National Insurance
  • training courses related to your business

You cannot claim for carers or domestic help, for example nannies.

If you’re not sure whether a business cost is an allowable expense contact HM Revenue and Customs (HMRC).