Salary sacrifice (optional remuneration arrangements)

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Most recent Salary sacrifice (optional remuneration arrangements) content

Precedents
Letter from company to acknowledge salary sacrifice[insert date of letter]To: [insert name of employee]From: [insert name of person in charge of...
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Produced in partnership with Jenny Wheater of Duane Morris LLP 17th Sep
Precedents
Letter from company inviting employees to join salary sacrifice[Insert name and address of employee][For use only where the employee is foregoing...
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Produced in partnership with Lewin Higgins-Green of FTI Consulting and Philip Swinburn of Macfarlanes 17th Sep
Precedents
Letter from employee to company confirming agreement to salary sacrifice[For use only where the employee is foregoing salary for the following...
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Produced in partnership with Jenny Wheater of Duane Morris LLP 17th Sep
Precedents
HMRC salary sacrifice clearance letterHMRCNon-Statutory Clearance Team S0563Saxon House1 Causeway LaneLeicesterLE1 4AA[insert date of letter][insert...
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Produced in partnership with Lewin Higgins-Green of FTI Consulting and Philip Swinburn of Macfarlanes 17th Sep
Precedents
Acknowledgment of changes to terms and conditions of employment to implement salary sacrifices[insert date of letter]This document summarises certain...
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Produced in partnership with Jenny Wheater of Duane Morris LLP 17th Sep
Practice notes
Tax implications of salary sacrificeCoronavirus (COVID-19): As part of a series of measures put in place to stop the spread of coronavirus (COVID-19),...
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Produced in partnership with Lewin Higgins-Green of FTI Consulting and Philip Swinburn of Macfarlanes 17th Sep
Practice notes
Types of salary sacrificeCoronavirus (COVID-19): As part of a series of measures put in place to stop the spread of coronavirus (COVID-19), HMRC...
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Produced in partnership with Lewin Higgins-Green of FTI Consulting and Philip Swinburn of Macfarlanes 17th Sep
Practice notes
Salary sacrifice—basic principlesCoronavirus (COVID-19): As part of a series of measures put in place to stop the spread of coronavirus (COVID-19),...
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Produced in partnership with Lewin Higgins-Green of FTI Consulting and Philip Swinburn of Macfarlanes 17th Sep
Practice notes
Implementing a salary sacrificeCoronavirus (COVID-19): As part of a series of measures put in place to stop the spread of coronavirus (COVID-19), HMRC...
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Produced in partnership with Judith Hogarth of Excello Law 17th Sep
Precedents
Salary sacrifice scheme—employee FAQs[For use only where the employee is foregoing salary for the following benefits that retain Tax and/or NICs...
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Produced in partnership with Lewin Higgins-Green of FTI Consulting 15th Aug
Practice notes
Optional remuneration arrangementsWhat are optional remuneration arrangements?The rules surrounding Optional Remuneration Arrangements (‘OpRAs’) were...
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Produced in partnership with Lewin Higgins-Green of FTI Consulting 15th Aug
Q&As
Can an employee participate in a salary sacrifice arrangement which would result in their salary falling below the National Minimum Wage?A salary...
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15th Aug
Q&As
What is the difference between an optional remuneration arrangement and a salary sacrifice arrangement?From 6 April 2017, the Finance Act 2017...
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15th Aug
Q&As
Can an employee on variable pay participate in a salary sacrifice arrangement and how?In summary, a valid salary sacrifice arrangement (also sometimes...
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1st Aug

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