---
title: What are benchmark scale rates?
description: "Benchmark scale rates are flat-rate amounts set by HMRC that employers can use to reimburse employees for meal and other subsistence expenses when they are travelling for work. Instead of requiring receipts for every meal, employers can pay these standard…"
url: "https://microentityaccounts.com/knowledge-hub/what-are-benchmark-scale-rates/"
updated: "2026-02-22"
category: Accounting
---

# What are benchmark scale rates?

Benchmark scale rates are flat-rate amounts set by HMRC that employers can use to reimburse employees for meal and other subsistence expenses when they are travelling for work. Instead of requiring receipts for every meal, employers can pay these standard amounts and HMRC will accept them without question. For example, if an employee is away from their normal place of work for more than five hours, they can be reimbursed a set amount for a meal. Using benchmark scale rates simplifies expense management because there is no need to check every receipt. You do need to have a system to confirm employees have actually incurred those costs and bought food.