The tax system has a number of employment-related exemptions built in. A few examples of some ways your business may consider rewarding its employees are listed below with useful links;

• Mobile Phones - https://www.gov.uk/expenses-and-benefits-mobile-phones/whats-exempt
• Childcare - https://www.gov.uk/help-with-childcare-costs/childcare-vouchers
• Cycle to work - https://www.gov.uk/government/publications/cycle-to-work-scheme-implementation-guidance
• Recreational Benefits - https://www.gov.uk/expenses-benefits-sporting-recreational-facilities/whats-exempt
• Education and training - https://www.gov.uk/expenses-and-benefits-training-payments
• Certain medical treatment includeing eye tests etc - https://www.gov.uk/expenses-and-benefits-medical-treatment/whats-exempt
• Staff parties and annual functions - https://www.gov.uk/expenses-benefits-social-functions-parties/whats-exempt
• Subsitence and travel - https://www.gov.uk/expenses-and-benefits-travel

Apart from the tax elements of any particular arrangements, Companies can sometimes obtain benefits and discounted rates by group plans which would not be available to individual employees. 

Some private health schemes for example offer cash back to employees based on a points system, and employees can also benefit from rewards partner discounts on gym membership, leisure facilities or other reduced cost goods.

Our own payroll company offers a free rewards programme through our paydashboard software as below;
https://www.dhpayroll.co.uk/company-payroll/paydashboard/paydashboard-rewards/