I agree with BM that there is no tax benefit but I understand that employees can save NI.
There's an article (advert) here:
http://www.aspira-ifa...ice-save-tax-and-nics
It says:
"Other non-cash benefits may save on employee national insurance contributions but will still be subject to income tax and employer's national insurance (Class 1A) contributions through the P11D reporting process. Private medical insurance premiums are a good example. These can be paid by the employer and recovered through salary sacrifice. However, a P11D must be completed for the employee and the cost of the benefits would then be taxed. The employee would save on their national insurance contributions, albeit only at the rate of 1% for higher rate taxpayers. "
It's a complex area, and employers need to follow strict rules, and for a higher rate taxpayer the NI saving is only at 1%.