All employers can now register to receive free rapid lateral flow Covid-19 tests for employees. These are to be used for employees who do not have Covid-19 symptoms and who cannot work from home, eg retail staff.

The aim of this program is to identify workers who are infected with Covid-19 but display no symptoms. These people can still infect others without realising.

If an employee has Covid-19 symptoms they should isolate at home and order a PCR test to be undertaken at a secure test site or at home.

The free lateral flow tests are designed to be used in the workplace and should not be taken to the employee's home. The basic test kits are provided free by the government but if the employer wants a private provider to organise and run the workplace testing they must pay for that service.

There is no tax charge on the benefit to the employee of having a free Covid-19 test.

The lateral flow test kits are only available to businesses registered in England as Wales, Scotland and Northern Ireland have made other arrangements for businesses.

Last updated: April 29th 2021.