Q&As

What is the correct contractual structure for a salary sacrifice scheme?

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Published on LexisPSL on 03/10/2017

The following Employment Q&A provides comprehensive and up to date legal information covering:

  • What is the correct contractual structure for a salary sacrifice scheme?

What is the correct contractual structure for a salary sacrifice scheme?

One of the key elements for an effective salary sacrifice arrangement is that the arrangements must constitute a variation of the employment contract. In order for the salary sacrifice arrangement to be valid, HMRC must be satisfied:

  1. that there has been a legally effective change in writing to the employees’ contract of employment under which, on the true construction of the contract:

    1. the

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