{"id":15868,"date":"2024-10-31T13:34:00","date_gmt":"2024-10-31T13:34:00","guid":{"rendered":"https:\/\/www.brightmine.com\/uk\/?post_type=resources&#038;p=15868"},"modified":"2026-07-27T10:50:52","modified_gmt":"2026-07-27T10:50:52","slug":"how-to-introduce-and-manage-salary-sacrifice-scheme","status":"publish","type":"resources","link":"https:\/\/www.brightmine.com\/uk\/resources\/total-rewards\/how-to-introduce-and-manage-salary-sacrifice-scheme\/","title":{"rendered":"How to introduce and manage a salary-sacrifice scheme"},"content":{"rendered":"\n<div class=\"wp-block-group alignwide has-primary-white-background-color has-background has-global-padding is-layout-constrained wp-container-core-group-is-layout-f85887e8 wp-block-group-is-layout-constrained\" style=\"border-radius:25px;padding-top:var(--wp--preset--spacing--30);padding-right:var(--wp--preset--spacing--30);padding-bottom:var(--wp--preset--spacing--30);padding-left:var(--wp--preset--spacing--30)\">\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-929090b5 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:70%\">\n<p class=\"wp-block-paragraph\">By <strong>P<strong>aul Tew<\/strong><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Salary sacrifice is not a tax avoidance scheme; rather the term represents a change to an employee&#8217;s terms and conditions under the employment contract. Salary-sacrifice schemes are set up with the primary aim of converting cash pay that is subject to tax and Class 1 national insurance contributions to a non-cash benefit that has a different tax or national insurance treatment, thereby making a potential tax (employee only) and national insurance (employee and employer) saving. The sacrifice is achieved by varying the employee&#8217;s terms and conditions of employment relating to pay.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Sign up today to get:<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\">Changes to the rules on salary-sacrifice<\/li>\n\n\n\n<li class=\"\">What is an effective salary-sacrifice arrangement?<\/li>\n\n\n\n<li class=\"\">Varying the employment contract<\/li>\n\n\n\n<li class=\"\">Reference or notional salary<\/li>\n\n\n\n<li class=\"\">The role of HMRC<\/li>\n\n\n\n<li class=\"\">Implementation<\/li>\n\n\n\n<li class=\"\">Changing the terms of an arrangement<\/li>\n\n\n\n<li class=\"\">Drawbacks of salary sacrifice\n<ul class=\"wp-block-list\">\n<li class=\"\">Statutory payments<\/li>\n\n\n\n<li class=\"\">Tax credits<\/li>\n\n\n\n<li class=\"\">State pension<\/li>\n\n\n\n<li class=\"\">Other benefits<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li class=\"\">Workplace pensions<\/li>\n\n\n\n<li class=\"\">The national minimum wage<\/li>\n\n\n\n<li class=\"\">Delivery and review of salary-sacrifice benefits<\/li>\n<\/ul>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">Want to see more?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">For full access to <strong>How to introduce and manage a salary-sacrifice scheme<\/strong>, sign up to a HR and Compliance Centre subscription today.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"\/uk\/quote\/?intcmp=hrcc-migrated-resource|quote|request-a-quote\" style=\"border-radius:25px\">Request a quote<\/a><\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column lnrs-hide-block-on-mobile is-layout-flow wp-block-column-is-layout-flow\" 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is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"\/uk\/solutions\/?intcmp=cta|blog|solutions|learn-more\" style=\"border-radius:25px\">Learn more<\/a><\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-group lnrs-hide-block-on-mobile has-global-padding is-layout-constrained wp-container-core-group-is-layout-64c039dc wp-block-group-is-layout-constrained\" style=\"margin-top:0;margin-bottom:0;padding-top:0;padding-bottom:0\">\n<hr class=\"wp-block-separator has-text-color has-secondary-gray-color has-alpha-channel-opacity has-secondary-gray-background-color has-background\" style=\"margin-top:10px;margin-bottom:10px\"\/>\n\n\n\n<p class=\"wp-block-paragraph\">Read more articles:<\/p>\n\n\n\n<div class=\"wp-block-query is-layout-flow wp-block-query-is-layout-flow\"><ul class=\"wp-block-post-template is-layout-flow wp-container-core-post-template-is-layout-a7dce961 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Download our latest infographic and access the latest data and &#8230;<\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\n\t\n<\/div>\n<\/section>\n<\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-container-core-group-is-layout-bb56f56d wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-group has-primary-white-background-color has-background has-global-padding is-layout-constrained wp-container-core-group-is-layout-79174043 wp-block-group-is-layout-constrained\" style=\"border-radius:25px;margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30);padding-top:var(--wp--preset--spacing--40);padding-right:var(--wp--preset--spacing--30);padding-bottom:var(--wp--preset--spacing--40);padding-left:var(--wp--preset--spacing--30)\">\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n<h3 class=\"wp-block-heading\" id=\"h-topics-on-this-page\" style=\"font-style:normal;font-weight:500\">Topics on this page<\/h3>\n\n\n\n<div class=\"wp-block-group is-nowrap is-layout-flex wp-container-core-group-is-layout-7387b849 wp-block-group-is-layout-flex\">\n\n<div class=\"taxonomy-topic has-link-color wp-elements-5ec59eb01c09ec2f1d84a6b36973ff83 wp-block-post-terms\"><a href=\"https:\/\/www.brightmine.com\/uk\/resources\/total-rewards\/employee-benefits\/\" rel=\"tag\">Employee benefits<\/a><span class=\"wp-block-post-terms__separator\">, <\/span><a href=\"https:\/\/www.brightmine.com\/uk\/resources\/hr-compliance\/pay-and-benefits-compliance\/\" rel=\"tag\">Pay and benefits compliance<\/a><span class=\"wp-block-post-terms__separator\">, <\/span><a href=\"https:\/\/www.brightmine.com\/uk\/resources\/total-rewards\/\" rel=\"tag\">Total rewards<\/a><\/div><\/div>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-cararra-gray-color has-alpha-channel-opacity has-cararra-gray-background-color has-background is-style-wide\"\/>\n<\/div>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-about-the-author\" style=\"font-style:normal;font-weight:500\">About the author<\/h3>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-a903a136 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:100px\">\n<figure class=\"wp-block-image size-full is-resized has-custom-border is-style-rounded\"><img loading=\"lazy\" decoding=\"async\" width=\"150\" height=\"150\" src=\"https:\/\/cdn.brightmine.com\/wp-content\/uploads\/sites\/2\/2024\/10\/13162251\/male-speaker-avatar.webp\" alt=\"\" class=\"wp-image-15123\" style=\"border-radius:25px;object-fit:cover;width:100px;height:100px\"\/><\/figure>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\">\n<p class=\"wp-block-paragraph\"><strong>Paul Tew<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Paul Tew is a freelance writer, lecturer and consultant. He has contributed to a number of key reference works aimed at the HR\/payroll profession, as well as writing articles for both the national and the payroll press. Paul has an extensive background in running, converting and installing HR\/payroll systems for all sizes of employer within the public and private sectors. He has, in recent years, specialised in PAYE and NIC compliance issues.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Salary sacrifice schemes involve a contractual change to pay and can deliver tax and National Insurance savings when set up correctly. This guide explains how salary sacrifice works, the legal and tax rules employers must follow, and how to introduce, operate and review a scheme lawfully.<\/p>\n","protected":false},"author":65,"featured_media":15931,"comment_status":"closed","ping_status":"closed","template":"wp-custom-template-new-resources","categories":[12],"tags":[],"topic":[68,77,69],"class_list":["post-15868","resources","type-resources","status-publish","has-post-thumbnail","hentry","category-guides-how-to","topic-employee-benefits","topic-pay-and-benefits-compliance","topic-total-rewards"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.3 (Yoast SEO v28.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>How to introduce and manage a salary-sacrifice scheme | Brightmine<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.brightmine.com\/uk\/resources\/total-rewards\/how-to-introduce-and-manage-salary-sacrifice-scheme\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"How to introduce and manage a salary-sacrifice scheme\" \/>\n<meta property=\"og:description\" content=\"Salary sacrifice schemes involve a contractual change to pay and can deliver tax and National Insurance savings when set up correctly. 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