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Salary Sacrifice

Salary sacrifice allows employees to agree to forego part of their salary in return for non-cash benefits such as childcare vouchers and pension contributions, which can enable tax and national insurance savings to be made. Salary sacrifice offers employees greater flexibility of choice as to how their remuneration package is shaped.


    • Adoption
    • National living wage
    • Apprenticeships

    April 2017: nine key employment law changes

    by Clio Springer 10 Apr 2017
    by Clio Springer 10 Apr 2017

    Are you up to date with all this month's employment law changes? We round the nine most important legislative...

    • Pay & benefits
    • Salary Sacrifice
    • Tax

    Changes to salary sacrifice: how to reduce disruption and maximise retention

    by James Monks 31 Mar 2017
    by James Monks 31 Mar 2017

    Changes to salary-sacrifice schemes announced in November’s Autumn Statement are likely to prove unpopular with employees. James Monks from RAM...

    • Pay & benefits
    • Salary Sacrifice
    • Tax

    How will the new salary-sacrifice rules impact employers?

    by Lynda Finan & Nick Hinton 27 Mar 2017
    by Lynda Finan & Nick Hinton 27 Mar 2017

    From 6 April, employers will need to make a number of changes to their salary-sacrifice schemes. Lynda Finan and Nick...

    • Brexit
    • Benefits
    • Apprenticeships

    Employment law changes 2017: eight priorities for HR

    by Qian Mou 7 Dec 2016
    by Qian Mou 7 Dec 2016

    Significant employment law changes are anticipated for 2017, amid the ongoing uncertainty resulting from the Brexit referendum.
    Large compliance projects...

    • National living wage
    • Pay & benefits
    • Living Wage

    Compulsory national ‘living wage’ to be introduced in April 2016

    by Rob Moss 8 Jul 2015
    by Rob Moss 8 Jul 2015

    A new minimum wage of £7.20 per hour will be introduced next April for all working people aged 25 and...

    • Benefits
    • Flexible benefits
    • Pay & benefits

    Employers favour flexibility in benefits packages

    by Sheila Attwood 21 Aug 2014
    by Sheila Attwood 21 Aug 2014

    Research by XpertHR found that the most popular way of flexing the benefits package is to offer benefits on a salary-sacrifice basis.

    • Cycle to Work
    • Gym Membership
    • Pay & benefits

    Benefits Overhaul 2012: Part 9 – The appeal of modern benefits

    by Emma Page 3 Dec 2012
    by Emma Page 3 Dec 2012

    Retail vouchers, experience days, cycle-to-work schemes, iPads, free gym membership. The benefits market has devised numerous new perks in recent...

    • Latest News
    • Pay & benefits
    • Pre-employment screening

    Salary sacrifice VAT changes: four things employers need to know

    by Laura Chamberlain 31 Dec 2011
    by Laura Chamberlain 31 Dec 2011

    On 1 January 2012, new rules on the VAT treatment of certain benefits provided under salary-sacrifice schemes will come into...

    • Bonuses
    • Cycle to Work
    • HR practice

    Legal opinion: Incentivising staff in challenging economic conditions

    by Personnel Today 1 Aug 2011
    by Personnel Today 1 Aug 2011

    Incentivising staff in these challenging economic times is more important than ever as employers look to increase productivity and get...

    • Childcare
    • Equality, diversity and inclusion
    • Paternity

    Childcare vouchers: an introduction for employers

    by Personnel Today 6 Jun 2011
    by Personnel Today 6 Jun 2011

    The number of working parents in the UK is on the rise. Figures from the Office for National Statistics show that...

    • Latest News
    • Pay & benefits
    • Pay settlements

    Pay trend research highlights contrasts across 12 sectors

    by John Eccleston 5 Nov 2010
    by John Eccleston 5 Nov 2010

    Pay trends for the past year varied widely by sector, with manufacturing seeing median pay rises above that for the...

    • Latest News
    • Pay & benefits
    • Payroll giving

    Payroll giving schemes donated £81 million to charity last year

    by Personnel Today 22 Sep 2010
    by Personnel Today 22 Sep 2010

    The number of employees donating to charity through their employer’s payroll scheme has risen by more than 150% over the past...

    • Company cars
    • Pay & benefits
    • Pre-employment screening

    Company car allowance: an alternative to giving company cars?

    by Personnel Today 16 Aug 2010
    by Personnel Today 16 Aug 2010

    Giving employees a company car allowance instead of a car can help employers avoid company car tax. A company car...

    • Company cars
    • Pay & benefits
    • Pre-employment screening

    Company car tax and salary sacrifice: understanding the rules

    by Personnel Today 16 Aug 2010
    by Personnel Today 16 Aug 2010

    The reduced company car tax on low-emission cars has suddenly made salary sacrifice attractive for both employers and employees.Company car...

    • Latest News
    • Pay & benefits
    • Retail vouchers

    ECJ rules employers liable for unpaid VAT on retail vouchers

    by Helen Gilbert 3 Aug 2010
    by Helen Gilbert 3 Aug 2010

    Employers are being urged to review their salary-sacrifice retail voucher arrangements following a European Court of Justice (ECJ) ruling that VAT...

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Personnel Today
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