These pressures could lead to a growth in employer-provided pensions.
This would replace the existing favorable tax treatment of employer-provided health benefits.
In particular there has been a move away from the traditional salarylinked (' defined benefit '), employer-provided schemes.
Voluntary provision, be it individual or employer-provided, makes up a third tier.
But since individual companies have an incentive to free-ride on the efforts of other training companies, the creation of a skilled workforce through employer-provided training generates a free-rider problem.
The value of employer-provided cars is not subject to the national insurance charge.
An employee does not pay tax on employer-provided loans where the total benefit of all loans in a year is not more than £300.
The purpose of the new clause is to provide tax relief for employer-provided nurseries, or, as they are often called, workplace nurseries.
