Work Christmas Parties - What you need to know So it is nearly time to put up the tree and make sure your staff are looked after this Christmas. Are you organising, and paying for, a work Christmas Party for your staff? If so, there are National Insurance and HM Revenue and Customs (HMRC) reporting obligations to think about! What do I need to Report? What you need to report and pay depends on: if it’s an annual event if it’s open to all of your employees if it costs more than £150 per head how many events you provide
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