Training Costs - Refunding employer when leaving

Good morning i have a query looking for some advice. We have offered an a new employee a role at our company. The employee has a training contract for which they are have to pay back £2,500 worth of training expenses. My company are going to cover these costs? What would be the most tax efficient but fully compliant way we can do this please?

Hi,
We are unable to give advice on tax efficiency. Further info may be required however.
If you are paying a personal bill of an employee, please see the following guidance:
Expenses and benefits: personal bills.
If you require more info please call the Employer Helpline on 0300 200 3200.  
Thank you.