Salary sacrifice (optional remuneration arrangements)

Salary sacrifice (optional remuneration arrangements) guidance:

From 6 April 2017, the income tax and National Insurance contributions (NICs) advantages where benefits in kind are provided through salary sacrifice arrangements...

Practice Note

What is salary sacrifice? Salary sacrifice (also known as ‘salary exchange’) is an arrangement in which an employee agrees to contractually reduce their entitlement to...

Practice Note

Salary sacrifice (also known as ‘salary exchange’) is an arrangement in which an employee agrees to contractually reduce their entitlement to cash remuneration in...

Practice Note

What is salary sacrifice? Salary sacrifice (also known as ‘salary exchange’) is an arrangement in which an employee agrees to contractually reduce their entitlement to...

Practice Note