Historically, the ‘expense account’ has not been open to all employees. In some sectors, there has often been a feeling that the ‘expense account’ opened the door to the opportunity to live a more expensive lifestyle on the employer’s ticket .
To the expense account holder, certain claims are often viewed as ‘perks’. The very concept of a perk (once known as a perquisite) is one that leads us all to difficulty, since there is more than one meaning. It can mean:
a) an incidental payment or privilege, or advantage over and above regular income
b) a gratuity or tip
c) something demanded as due (a particular privilege of Royalty for example)
So the ‘perks’ view of expenses leads us to a place of conflicting viewpoints.
Annabel Kaye is Managing Director of Irenicon Ltd, a specialist employment law consultancy. Tel: 08452 303050 Fax: 08452 303060 Website : www.irenicon.co.uk. You can follow Annabel on twitter – http://twitter.com/AnnabelKaye