Before my stepfather got his BUPA cover from the company, (a taxable benefit for him) he needed an operation. Company paid for this as they needed him back quickly - no tax to pay , as it was done for the companies benefit. So if a large company had a large number of employees on BUPA would it not be cheaper for them to just pay for all medical expenses out of the company bank account, and say that all procedures were for the companies benefit? In a large company the costs would average out to less than BUPA would charge for insurance (they have to make a profit after all)