There is only one benefit that is a legal requirement, a Workplace Pension. Beyond that you have significant freedom and choice. A lot depends on the type of roles you have and people you employ, also your budget, your competitive environment and your understanding of what staff might value.

Not necessarily. You can have different benefits for different groups and job levels, but you must ensure there is no discrimination. You need to consider the different types of employee you have in your organisation, and ideal create a mix of benefits that suits as many people as possible.

It depends. Some benefits attract a Benefits in Kind liability, others do not. As a general rule, the premiums for healthcare related benefits are taxable (Private Medical Insurance, Health Cash Plans etc.), whereas the premiums for other insurances are not. Some benefits are very tax efficient, such as Workplace Pensions, the Ride to Work scheme and Ultra Low Emission Vehicles (ULEVs) as they attract both Income Tax and National Insurance relief.