{"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":"2026-05-22T15:34:30","modified_gmt":"2026-05-22T15:34:30","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-b5fc8583 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-7fc3d43a 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=\"\">By <strong>P<strong>aul Tew<\/strong><\/strong><\/p>\n\n\n\n<p class=\"\">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=\"\">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\" style=\"border-left-color:var(--wp--preset--color--secondary-gray);border-left-width:2px;padding-left:10px;flex-basis:30%\">\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-block-group-is-layout-constrained wp-container-2 is-position-sticky\">\n<div class=\"wp-block-group has-bleach-white-background-color has-background has-global-padding is-layout-constrained wp-container-core-group-is-layout-a36fa716 wp-block-group-is-layout-constrained\" style=\"border-radius:14px;padding-top:10px;padding-right:15px;padding-bottom:15px;padding-left:15px\">\n<h3 class=\"wp-block-heading\">Navigate HR complexity with confidence<\/h3>\n\n\n\n<p class=\"\">With Brightmine, you can build powerful people strategies, implement best practices and set your organisation up for a brighter future.<\/p>\n\n\n\n<p class=\"\">Learn how our tools, resources and automation can empower you and your team.<\/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\/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-ad1af2a0 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=\"\">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-ea1fff98 wp-block-post-template-is-layout-flow\"><li class=\"wp-block-post post-16999 resources type-resources status-publish has-post-thumbnail hentry category-whitepapers topic-benchmarking topic-total-rewards topic-workforce-planning\">\n<h2 style=\"font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.274), 16px);line-height:1.3;text-decoration:underline; margin-top:10px;margin-bottom:10px;margin-left:0;margin-right:0;\" class=\"has-link-color wp-elements-0b1b36f3c2dfa7682bfd13b67e3228a9 wp-block-post-title has-text-color has-primary-black-color\"><a href=\"https:\/\/www.brightmine.com\/uk\/resources\/hr-strategy\/workforce-planning\/job-architecture-framework-for-roles-levels-and-progression\/\" target=\"_self\" >Job architecture: A clear framework for roles, levels and progression<\/a><\/h2>\n<\/li><li class=\"wp-block-post post-17824 resources type-resources status-publish has-post-thumbnail hentry category-press-releases topic-pay-trends\">\n<h2 style=\"font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.274), 16px);line-height:1.3;text-decoration:underline; margin-top:10px;margin-bottom:10px;margin-left:0;margin-right:0;\" class=\"has-link-color wp-elements-0b1b36f3c2dfa7682bfd13b67e3228a9 wp-block-post-title has-text-color has-primary-black-color\"><a href=\"https:\/\/www.brightmine.com\/uk\/resources\/total-rewards\/pay-trends\/pay-trends-2026-may-report\/\" target=\"_self\" >Pay trends 2026 | May Report<\/a><\/h2>\n<\/li><li class=\"wp-block-post post-16287 resources type-resources status-publish has-post-thumbnail hentry category-tools topic-disciplinary\">\n<h2 style=\"font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.274), 16px);line-height:1.3;text-decoration:underline; margin-top:10px;margin-bottom:10px;margin-left:0;margin-right:0;\" class=\"has-link-color wp-elements-0b1b36f3c2dfa7682bfd13b67e3228a9 wp-block-post-title has-text-color has-primary-black-color\"><a href=\"https:\/\/www.brightmine.com\/uk\/resources\/hr-compliance\/disciplinary\/checklist-for-initial-settlement-discussion-during-performance-improvement-procedure\/\" target=\"_self\" >Checklist for having initial settlement discussion during performance improvement procedure<\/a><\/h2>\n<\/li><\/ul><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n\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-4b7a3f7f 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--30);padding-right:var(--wp--preset--spacing--30);padding-bottom:var(--wp--preset--spacing--30);padding-left:var(--wp--preset--spacing--30)\">\n<h2 class=\"wp-block-heading\">You may also be interested in&#8230;<\/h2>\n\n\n<section id=\"resources-search-filter\" class=\"wp-elements-43f4feb3e6565ba308dc09fc13a08b00 wp-block-brightmine-resources-filter has-text-color has-primary-black-color has-background has-primary-white-background-color\">\n\n\n<div class=\"ajax-filter\">\n<div class=\"lnrs-resources-search-filter   \">\n\t\t<div class=\"search_terms_bottom\">\n\t\t\t<div class=\"bottom_left\">\n\t\t\t<div class=\"search_terms_result_count\">\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t<div class=\"bottom_right\">\n\t\t\t\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n<\/div>\n\n\t<div class=\"loader-container\">\n\t\t<span class=\"loader\" style=\"display: none;\"><\/span>\n\t<\/div>\n\n\n\t<div class=\"lnrs-resource-filter-widget__container\">\n\n\t\t\n\t\t\t\t<div class=\"lnrs-resource-hub-widget__resource\" style=\"background-color: #f3f2f0\">\n\t\t\t\t\t<a href=\"https:\/\/www.brightmine.com\/uk\/resources\/hr-strategy\/workforce-planning\/job-architecture-framework-for-roles-levels-and-progression\/\"><div class=\"lnrs-resource-hub-widget__resource_image\" style=\"background-image: url(https:\/\/cdn.brightmine.com\/wp-content\/uploads\/sites\/2\/2026\/05\/12161538\/female-hr-professional-reading-checklist-with-male-colleague.webp);\"><\/div><\/a>\n\t\t\t\t\t<div class=\"lnrs-resource-hub-widget__inner_content\">\n\t\t\t\t\t\t<div class=\"content-top\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"lnrs-resource-hub-widget__categories\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"lnrs-resource-hub-widget__category\">Whitepapers<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"title\" style=\"color: #00728B\"><a href=\"https:\/\/www.brightmine.com\/uk\/resources\/hr-strategy\/workforce-planning\/job-architecture-framework-for-roles-levels-and-progression\/\">Job architecture: A clear framework for roles, levels and progression<\/a><\/h3>\n\t\t\t\t\t\t<p style=\"color: #000000\">Brightmine job architecture gives you a clear, structured view of the roles in your organisation and how they &#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\n\t\t\t\t<div class=\"lnrs-resource-hub-widget__resource\" style=\"background-color: #f3f2f0\">\n\t\t\t\t\t<a href=\"https:\/\/www.brightmine.com\/uk\/resources\/total-rewards\/pay-trends\/pay-trends-2026-may-report\/\"><div class=\"lnrs-resource-hub-widget__resource_image\" style=\"background-image: url(https:\/\/cdn.brightmine.com\/wp-content\/uploads\/sites\/2\/2026\/05\/27142652\/female-hr-colleagues-meeting-in-conference-room.webp);\"><\/div><\/a>\n\t\t\t\t\t<div class=\"lnrs-resource-hub-widget__inner_content\">\n\t\t\t\t\t\t<div class=\"content-top\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"lnrs-resource-hub-widget__categories\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"lnrs-resource-hub-widget__category\">Press releases<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"title\" style=\"color: #00728B\"><a href=\"https:\/\/www.brightmine.com\/uk\/resources\/total-rewards\/pay-trends\/pay-trends-2026-may-report\/\">Pay trends 2026 | May Report<\/a><\/h3>\n\t\t\t\t\t\t<p style=\"color: #000000\">Discover the latest UK pay trends for May 2026. Median pay awards return to 3%, with nearly half &#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\n\t\t\t\t<div class=\"lnrs-resource-hub-widget__resource\" style=\"background-color: #f3f2f0\">\n\t\t\t\t\t<a href=\"https:\/\/www.brightmine.com\/uk\/resources\/hr-compliance\/disciplinary\/checklist-for-initial-settlement-discussion-during-performance-improvement-procedure\/\"><div class=\"lnrs-resource-hub-widget__resource_image\" style=\"background-image: url(https:\/\/cdn.brightmine.com\/wp-content\/uploads\/sites\/2\/2026\/04\/11113243\/two-people-shaking-hands-during-office-meeting.webp);\"><\/div><\/a>\n\t\t\t\t\t<div class=\"lnrs-resource-hub-widget__inner_content\">\n\t\t\t\t\t\t<div class=\"content-top\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"lnrs-resource-hub-widget__categories\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"lnrs-resource-hub-widget__category\">Tools &amp; templates<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"title\" style=\"color: #00728B\"><a href=\"https:\/\/www.brightmine.com\/uk\/resources\/hr-compliance\/disciplinary\/checklist-for-initial-settlement-discussion-during-performance-improvement-procedure\/\">Checklist for having initial settlement discussion during performance improvement procedure<\/a><\/h3>\n\t\t\t\t\t\t<p style=\"color: #000000\">This checklist supports employers in preparing for and holding an initial settlement discussion with an employee who is &#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><\/div>\n\n\n\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-fcdab8bb 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<h3 class=\"wp-block-heading\" style=\"font-size:clamp(17.905px, 1.119rem + ((1vw - 3.2px) * 1.383), 28px);\">About the author<\/h3>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-658170e2 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=\"128\" height=\"128\" src=\"https:\/\/cdn.brightmine.com\/wp-content\/uploads\/sites\/2\/2024\/03\/12085308\/Brightmine_Favicon_128px.png\" alt=\"\" class=\"wp-image-313\" 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=\"\"><strong>Paul Tew<\/strong><\/p>\n\n\n\n<p class=\"\">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\n\n\n<div class=\"wp-block-group alignfull has-primary-white-background-color has-background has-global-padding is-layout-constrained wp-container-core-group-is-layout-0fd240ca wp-block-group-is-layout-constrained\" id=\"newsletter\" style=\"margin-top:0;margin-bottom:0;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<h2 class=\"wp-block-heading has-text-align-center has-large-font-size\">Sign up to receive expert HR insights from Brightmine<\/h2>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-container-core-group-is-layout-ebe15cfa wp-block-group-is-layout-constrained\">\n<p class=\"has-text-align-center\">Join our community and stay updated with industry trends, expert insights, valuable resources, webinar invites\u2026 and much more.<\/p>\n\n\n\n<p class=\"has-text-align-center\">Sign up now and receive regular updates straight to your inbox!<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-contact-form-7-contact-form-selector is-style-flex-layout\" redirectaftersubmission=\"https:\/\/www.brightmine.com\/uk\/thank-you-insights-email\/\">\n<div class=\"wpcf7 no-js\" id=\"wpcf7-f10351-o1\" lang=\"none\" dir=\"ltr\" data-wpcf7-id=\"10351\">\n<div class=\"screen-reader-response\"><p role=\"status\" aria-live=\"polite\" aria-atomic=\"true\"><\/p> <ul><\/ul><\/div>\n<form action=\"\/uk\/wp-json\/wp\/v2\/resources\/15868#wpcf7-f10351-o1\" method=\"post\" class=\"wpcf7-form init\" aria-label=\"Contact form\" novalidate=\"novalidate\" data-status=\"init\">\n<fieldset class=\"hidden-fields-container\"><input type=\"hidden\" name=\"_wpcf7\" value=\"10351\" \/><input type=\"hidden\" name=\"_wpcf7_version\" value=\"6.1.5\" \/><input type=\"hidden\" name=\"_wpcf7_locale\" value=\"\" \/><input type=\"hidden\" name=\"_wpcf7_unit_tag\" value=\"wpcf7-f10351-o1\" \/><input type=\"hidden\" name=\"_wpcf7_container_post\" value=\"0\" \/><input type=\"hidden\" name=\"_wpcf7_posted_data_hash\" value=\"\" \/><input type=\"hidden\" name=\"_wpcf7_title\" value=\"Newsletter\" \/>\n<\/fieldset>\n<input class=\"wpcf7-form-control wpcf7-hidden\" id=\"elqFormName\" value=\"sparknewsletter\" type=\"hidden\" name=\"elqFormName\" \/>\n<input class=\"wpcf7-form-control wpcf7-hidden\" id=\"elqSiteID\" value=\"1006146\" type=\"hidden\" name=\"elqSiteID\" \/>\n<input class=\"wpcf7-form-control wpcf7-hidden\" id=\"sfid\" value=\"\" type=\"hidden\" name=\"sfid\" \/>\n<input class=\"wpcf7-form-control wpcf7-hidden\" id=\"cmpid\" value=\"\" type=\"hidden\" name=\"cmpid\" \/>\n<input class=\"wpcf7-form-control wpcf7-hidden\" id=\"elqCookieWrite\" value=\"0\" type=\"hidden\" name=\"elqCookieWrite\" \/>\n<input class=\"wpcf7-form-control wpcf7-hidden\" id=\"elqCustomerGUID\" value=\"\" type=\"hidden\" name=\"elqCustomerGUID\" \/>\n<input class=\"wpcf7-form-control wpcf7-hidden a-s-text\" id=\"a-s-text\" value=\"\" type=\"hidden\" name=\"a-s-text\" \/>\n<input class=\"wpcf7-form-control wpcf7-hidden\" id=\"Market\" value=\"UK\" type=\"hidden\" name=\"Market\" \/>\n<input class=\"wpcf7-form-control wpcf7-hidden\" id=\"Website\" value=\"Website\" type=\"hidden\" name=\"Website\" \/>\n<input class=\"wpcf7-form-control wpcf7-hidden\" id=\"utm_source\" value=\"\" type=\"hidden\" name=\"utm_source\" \/>\n<input class=\"wpcf7-form-control wpcf7-hidden\" id=\"utm_medium\" value=\"\" type=\"hidden\" name=\"utm_medium\" \/>\n<input class=\"wpcf7-form-control wpcf7-hidden\" id=\"utm_campaign\" value=\"\" type=\"hidden\" name=\"utm_campaign\" \/>\n<input class=\"wpcf7-form-control wpcf7-hidden\" id=\"utm_content\" value=\"\" type=\"hidden\" name=\"utm_content\" \/>\n<input class=\"wpcf7-form-control wpcf7-hidden\" id=\"utm_content_type\" value=\"\" type=\"hidden\" name=\"utm_content_type\" \/>\n<input class=\"wpcf7-form-control wpcf7-hidden\" value=\"\" type=\"hidden\" name=\"Source\" \/>\n\n<div class=\"c-grid  form-fields\">\n<div class=\"form-inputs-container\">\n<div class=\"inputs-container\">\n<div><span class=\"wpcf7-form-control-wrap\" data-name=\"firstName\"><input size=\"40\" maxlength=\"35\" minlength=\"2\" class=\"wpcf7-form-control wpcf7-text wpcf7-validates-as-required\" id=\"FirstName\" aria-required=\"true\" aria-invalid=\"false\" placeholder=\"Name\" value=\"\" type=\"text\" name=\"firstName\" \/><\/span><\/div>\n<div><span class=\"wpcf7-form-control-wrap\" data-name=\"EmailAddress\"><input size=\"40\" maxlength=\"320\" class=\"wpcf7-form-control wpcf7-email wpcf7-validates-as-required wpcf7-text wpcf7-validates-as-email\" aria-required=\"true\" aria-invalid=\"false\" placeholder=\"Business email address\" value=\"\" type=\"email\" name=\"EmailAddress\" \/><\/span><\/div>\n<div><span class=\"wpcf7-form-control-wrap\" data-name=\"Country\"><select class=\"wpcf7-form-control wpcf7-select wpcf7-validates-as-required\" aria-required=\"true\" aria-invalid=\"false\" name=\"Country\"><option value=\"\">Your country \/ region<\/option><option value=\"United Kingdom\">United Kingdom<\/option><option value=\"United States\">United States<\/option><option value=\"Afghanistan\">Afghanistan<\/option><option value=\"Aland Islands\">Aland Islands<\/option><option value=\"Albania\">Albania<\/option><option value=\"Algeria\">Algeria<\/option><option value=\"American Samoa\">American Samoa<\/option><option value=\"Andorra\">Andorra<\/option><option value=\"Angola\">Angola<\/option><option value=\"Anguilla\">Anguilla<\/option><option value=\"Antarctica\">Antarctica<\/option><option value=\"Antigua and Barbuda\">Antigua and Barbuda<\/option><option value=\"Argentina\">Argentina<\/option><option value=\"Armenia\">Armenia<\/option><option value=\"Aruba\">Aruba<\/option><option value=\"Australia\">Australia<\/option><option value=\"Austria\">Austria<\/option><option value=\"Azerbaijan\">Azerbaijan<\/option><option value=\"Bahamas\">Bahamas<\/option><option value=\"Bahrain\">Bahrain<\/option><option value=\"Bangladesh\">Bangladesh<\/option><option value=\"Barbados\">Barbados<\/option><option value=\"Belarus\">Belarus<\/option><option value=\"Belgium\">Belgium<\/option><option value=\"Belize\">Belize<\/option><option value=\"Benin\">Benin<\/option><option value=\"Bermuda\">Bermuda<\/option><option value=\"Bhutan\">Bhutan<\/option><option value=\"Bolivia, Plurinational State\">Bolivia, Plurinational State<\/option><option value=\"Bonaire, Sint Eustatius and Saba\">Bonaire, Sint Eustatius and Saba<\/option><option value=\"Bosnia and Herzegovina\">Bosnia and Herzegovina<\/option><option value=\"Botswana\">Botswana<\/option><option value=\"Bouvet Island\">Bouvet Island<\/option><option value=\"Brazil\">Brazil<\/option><option value=\"British Indian Ocean Territory\">British Indian Ocean Territory<\/option><option value=\"Brunei\n    Darussalam\">Brunei\n    Darussalam<\/option><option value=\"Bulgaria\">Bulgaria<\/option><option value=\"Burkina Faso\">Burkina Faso<\/option><option value=\"Burundi\">Burundi<\/option><option value=\"Cambodia\">Cambodia<\/option><option value=\"Cameroon\">Cameroon<\/option><option value=\"Canada\">Canada<\/option><option value=\"Cape Verde\">Cape Verde<\/option><option value=\"Cayman Islands\">Cayman Islands<\/option><option value=\"Central African Republic\">Central African Republic<\/option><option value=\"Chad\">Chad<\/option><option value=\"Chile\">Chile<\/option><option value=\"China\">China<\/option><option value=\"Christmas Island\">Christmas Island<\/option><option value=\"Cocos (Keeling) Islands\">Cocos (Keeling) Islands<\/option><option value=\"Colombia\">Colombia<\/option><option value=\"Comoros\">Comoros<\/option><option value=\"Congo\">Congo<\/option><option value=\"Congo, the Democratic Republic of the\">Congo, the Democratic Republic of the<\/option><option value=\"Cook Islands\">Cook Islands<\/option><option value=\"Costa Rica\">Costa Rica<\/option><option value=\"Cote d&#039;Ivoire\">Cote d&#039;Ivoire<\/option><option value=\"Croatia\">Croatia<\/option><option value=\"Cuba\">Cuba<\/option><option value=\"Cura\u00e7ao\">Cura\u00e7ao<\/option><option value=\"Cyprus\">Cyprus<\/option><option value=\"Czech\n    Republic\">Czech\n    Republic<\/option><option value=\"Denmark\">Denmark<\/option><option value=\"Djibouti\">Djibouti<\/option><option value=\"Dominica\">Dominica<\/option><option value=\"Dominican Republic\">Dominican Republic<\/option><option value=\"Ecuador\">Ecuador<\/option><option value=\"Egypt\">Egypt<\/option><option value=\"El Salvador\">El Salvador<\/option><option value=\"Equatorial Guinea\">Equatorial Guinea<\/option><option value=\"Eritrea\">Eritrea<\/option><option value=\"Estonia\">Estonia<\/option><option value=\"Eswatini\">Eswatini<\/option><option value=\"Ethiopia\">Ethiopia<\/option><option value=\"Falkland Islands (Malvinas)\">Falkland Islands (Malvinas)<\/option><option value=\"Faroe Islands\">Faroe Islands<\/option><option value=\"Fiji\">Fiji<\/option><option value=\"Finland\">Finland<\/option><option value=\"France\">France<\/option><option value=\"French Guiana\">French Guiana<\/option><option value=\"French Polynesia\">French Polynesia<\/option><option value=\"French Southern Territories\">French Southern Territories<\/option><option value=\"Gabon\">Gabon<\/option><option value=\"Gambia\">Gambia<\/option><option value=\"Georgia\">Georgia<\/option><option value=\"Germany\">Germany<\/option><option value=\"Ghana\">Ghana<\/option><option value=\"Gibraltar\">Gibraltar<\/option><option value=\"Greece\">Greece<\/option><option value=\"Greenland\">Greenland<\/option><option value=\"Grenada\">Grenada<\/option><option value=\"Guadeloupe\">Guadeloupe<\/option><option value=\"Guam\">Guam<\/option><option value=\"Guatemala\">Guatemala<\/option><option value=\"Guernsey\">Guernsey<\/option><option value=\"Guinea\">Guinea<\/option><option value=\"Guinea-Bissau\">Guinea-Bissau<\/option><option value=\"Guyana\">Guyana<\/option><option value=\"Haiti\">Haiti<\/option><option value=\"Heard Island and McDonald Islands\">Heard Island and McDonald Islands<\/option><option value=\"Holy\n    See (Vatican City State)\">Holy\n    See (Vatican City State)<\/option><option value=\"Honduras\">Honduras<\/option><option value=\"Hong Kong\">Hong Kong<\/option><option value=\"Hungary\">Hungary<\/option><option value=\"Iceland\">Iceland<\/option><option value=\"India\">India<\/option><option value=\"Indonesia\">Indonesia<\/option><option value=\"Iran, Islamic Republic of\">Iran, Islamic Republic of<\/option><option value=\"Iraq\">Iraq<\/option><option value=\"Ireland\">Ireland<\/option><option value=\"Isle of Man\">Isle of Man<\/option><option value=\"Israel\">Israel<\/option><option value=\"Italy\">Italy<\/option><option value=\"Jamaica\">Jamaica<\/option><option value=\"Japan\">Japan<\/option><option value=\"Jersey\">Jersey<\/option><option value=\"Jordan\">Jordan<\/option><option value=\"Kazakhstan\">Kazakhstan<\/option><option value=\"Kenya\">Kenya<\/option><option value=\"Kiribati\">Kiribati<\/option><option value=\"Korea, Democratic People&#039;s Republic of\">Korea, Democratic People&#039;s Republic of<\/option><option value=\"Korea, Republic of\">Korea, Republic of<\/option><option value=\"Kosovo\">Kosovo<\/option><option value=\"Kuwait\">Kuwait<\/option><option value=\"Kyrgyzstan\">Kyrgyzstan<\/option><option value=\"Lao People&#039;s Democratic Republic\">Lao People&#039;s Democratic Republic<\/option><option value=\"Latvia\">Latvia<\/option><option value=\"Lebanon\">Lebanon<\/option><option value=\"Lesotho\">Lesotho<\/option><option value=\"Liberia\">Liberia<\/option><option value=\"Libyan Arab Jamahiriya\">Libyan Arab Jamahiriya<\/option><option value=\"Liechtenstein\">Liechtenstein<\/option><option value=\"Lithuania\">Lithuania<\/option><option value=\"Luxembourg\">Luxembourg<\/option><option value=\"Macao\">Macao<\/option><option value=\"Macedonia, the former Yugoslav Republic\n    of\">Macedonia, the former Yugoslav Republic\n    of<\/option><option value=\"Madagascar\">Madagascar<\/option><option value=\"Malawi\">Malawi<\/option><option value=\"Malaysia\">Malaysia<\/option><option value=\"Maldives\">Maldives<\/option><option value=\"Mali\">Mali<\/option><option value=\"Malta\">Malta<\/option><option value=\"Marshall\n    Islands\">Marshall\n    Islands<\/option><option value=\"Martinique\">Martinique<\/option><option value=\"Mauritania\">Mauritania<\/option><option value=\"Mauritius\">Mauritius<\/option><option value=\"Mayotte\">Mayotte<\/option><option value=\"Mexico\">Mexico<\/option><option value=\"Micronesia\">Micronesia<\/option><option value=\"Moldova, Republic of\">Moldova, Republic of<\/option><option value=\"Monaco\">Monaco<\/option><option value=\"Mongolia\">Mongolia<\/option><option value=\"Montenegro\">Montenegro<\/option><option value=\"Montserrat\">Montserrat<\/option><option value=\"Morocco\">Morocco<\/option><option value=\"Mozambique\">Mozambique<\/option><option value=\"Myanmar\">Myanmar<\/option><option value=\"Namibia\">Namibia<\/option><option value=\"Nauru\">Nauru<\/option><option value=\"Nepal\">Nepal<\/option><option value=\"Netherlands\">Netherlands<\/option><option value=\"New Caledonia\">New Caledonia<\/option><option value=\"New Zealand\">New Zealand<\/option><option value=\"Nicaragua\">Nicaragua<\/option><option value=\"Niger\">Niger<\/option><option value=\"Nigeria\">Nigeria<\/option><option value=\"Niue\">Niue<\/option><option value=\"Norfolk Island\">Norfolk Island<\/option><option value=\"Northern Mariana Islands\">Northern Mariana Islands<\/option><option value=\"Norway\">Norway<\/option><option value=\"Oman\">Oman<\/option><option value=\"Pakistan\">Pakistan<\/option><option value=\"Palau\">Palau<\/option><option value=\"Palestinian Territory, Occupied\">Palestinian Territory, Occupied<\/option><option value=\"Panama\">Panama<\/option><option value=\"Papua New\n    Guinea\">Papua New\n    Guinea<\/option><option value=\"Paraguay\">Paraguay<\/option><option value=\"Peru\">Peru<\/option><option value=\"Philippines\">Philippines<\/option><option value=\"Pitcairn\">Pitcairn<\/option><option value=\"Poland\">Poland<\/option><option value=\"Portugal\">Portugal<\/option><option value=\"Puerto Rico\">Puerto Rico<\/option><option value=\"Qatar\">Qatar<\/option><option value=\"Reunion\">Reunion<\/option><option value=\"Romania\">Romania<\/option><option value=\"Russian Federation\">Russian Federation<\/option><option value=\"Rwanda\">Rwanda<\/option><option value=\"Saint Barth\u00e9lemy\">Saint Barth\u00e9lemy<\/option><option value=\"Saint Helena, Ascension and Tristan da Cunha\">Saint Helena, Ascension and Tristan da Cunha<\/option><option value=\"Saint\n    Kitts and Nevis\">Saint\n    Kitts and Nevis<\/option><option value=\"Saint Lucia\">Saint Lucia<\/option><option value=\"Saint Martin (French part)\">Saint Martin (French part)<\/option><option value=\"Saint Pierre\n    and Miquelon\">Saint Pierre\n    and Miquelon<\/option><option value=\"Saint Vincent and the Grenadines\">Saint Vincent and the Grenadines<\/option><option value=\"Samoa\">Samoa<\/option><option value=\"San Marino\">San Marino<\/option><option value=\"Sao\n    Tome and Principe\">Sao\n    Tome and Principe<\/option><option value=\"Saudi Arabia\">Saudi Arabia<\/option><option value=\"Senegal\">Senegal<\/option><option value=\"Serbia\">Serbia<\/option><option value=\"Seychelles\">Seychelles<\/option><option value=\"Sierra\n    Leone\">Sierra\n    Leone<\/option><option value=\"Singapore\">Singapore<\/option><option value=\"Sint Maarten (Dutch part)\">Sint Maarten (Dutch part)<\/option><option value=\"Slovakia\">Slovakia<\/option><option value=\"Slovenia\">Slovenia<\/option><option value=\"Solomon Islands\">Solomon Islands<\/option><option value=\"Somalia\">Somalia<\/option><option value=\"South Africa\">South Africa<\/option><option value=\"South Georgia and the South\n    Sandwich Islands\">South Georgia and the South\n    Sandwich Islands<\/option><option value=\"South Sudan\">South Sudan<\/option><option value=\"Spain\">Spain<\/option><option value=\"Sri Lanka\">Sri Lanka<\/option><option value=\"Sudan\">Sudan<\/option><option value=\"Suriname\">Suriname<\/option><option value=\"Svalbard and Jan Mayen\">Svalbard and Jan Mayen<\/option><option value=\"Sweden\">Sweden<\/option><option value=\"Switzerland\">Switzerland<\/option><option value=\"Syrian Arab Republic\">Syrian Arab Republic<\/option><option value=\"Taiwan\">Taiwan<\/option><option value=\"Tajikistan\">Tajikistan<\/option><option value=\"Tanzania, United Republic of\">Tanzania, United Republic of<\/option><option value=\"Thailand\">Thailand<\/option><option value=\"Timor-Leste\">Timor-Leste<\/option><option value=\"Togo\">Togo<\/option><option value=\"Tokelau\">Tokelau<\/option><option value=\"Tonga\">Tonga<\/option><option value=\"Trinidad and Tobago\">Trinidad and Tobago<\/option><option value=\"Tunisia\">Tunisia<\/option><option value=\"Turkey\">Turkey<\/option><option value=\"Turkmenistan\">Turkmenistan<\/option><option value=\"Turks and Caicos Islands\">Turks and Caicos Islands<\/option><option value=\"Tuvalu\">Tuvalu<\/option><option value=\"Uganda\">Uganda<\/option><option value=\"Ukraine\">Ukraine<\/option><option value=\"United Arab Emirates\">United Arab Emirates<\/option><option value=\"United\n    States Minor Outlying Islands\">United\n    States Minor Outlying Islands<\/option><option value=\"Uruguay\">Uruguay<\/option><option value=\"Uzbekistan\">Uzbekistan<\/option><option value=\"Vanuatu\">Vanuatu<\/option><option value=\"Venezuela,\n    Bolivarian Republic of\">Venezuela,\n    Bolivarian Republic of<\/option><option value=\"Viet Nam\">Viet Nam<\/option><option value=\"Virgin Islands, British\">Virgin Islands, British<\/option><option value=\"Wallis and\n    Futuna\">Wallis and\n    Futuna<\/option><option value=\"Western Sahara\">Western Sahara<\/option><option value=\"Yemen\">Yemen<\/option><option value=\"Zambia\">Zambia<\/option><option value=\"Zimbabwe\">Zimbabwe<\/option><\/select><\/span><\/div>\n    <\/div>\n<\/div>\n<div class=\"form-submit\">\n<button type=\"submit\" id=\"contact-us-submit-button\" class=\"wp-block-button__link wpcf7-form-control wpcf7-submit has-spinner\">Get our latest updates<\/button>\n<\/div>\n<\/div>\n<p>\nLNRS Data Services Limited and its affiliates may contact you about relevant solutions, services, events and industry insights. You can opt-out via the unsubscribe link in the communications that you receive or by contacting us.\n<\/p><input type=\"hidden\" name=\"client_id\" class=\"client_id\" \/><input type=\"text\" class=\"elq-itemhp-tel5\" name=\"Telephone5\" value=\"\" style=\"width:100%;\" autocomplete=\"2S0OI3\">\n\t\t<input type=\"text\" class=\"elq-itemhp-tel6\" name=\"Telephone6\" value=\"\" style=\"width:100%;\" autocomplete=\"DduwX4\">\n\t\t<input type=\"text\" class=\"elq-itemhp-tel7\" name=\"Telephone7\" value=\"\" style=\"width:100%;\" autocomplete=\"8ihsaF\"><div class=\"wpcf7-response-output\" aria-hidden=\"true\"><\/div>\n<\/form>\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"],"_lnrs_read_more":"","yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-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 | Brightmine\" \/>\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. 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.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.brightmine.com\/uk\/resources\/total-rewards\/how-to-introduce-and-manage-salary-sacrifice-scheme\/\" \/>\n<meta property=\"og:site_name\" content=\"Brightmine UK\" \/>\n<meta property=\"article:modified_time\" content=\"2026-05-22T15:34:30+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/cdn.brightmine.com\/wp-content\/uploads\/sites\/2\/2026\/03\/17122603\/person-reviewing-documents-while-working-on-laptop-in-modern-office.webp\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"627\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/webp\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:site\" content=\"@WeAreBrightmine\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":[\"Article\",\"BlogPosting\"],\"@id\":\"https:\/\/www.brightmine.com\/uk\/resources\/total-rewards\/how-to-introduce-and-manage-salary-sacrifice-scheme\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.brightmine.com\/uk\/resources\/total-rewards\/how-to-introduce-and-manage-salary-sacrifice-scheme\/\"},\"author\":{\"name\":\"Jake Orlando\",\"@id\":\"https:\/\/www.brightmine.com\/uk\/#\/schema\/person\/e9bbc88a852bf7022fe49e66b45f46a9\"},\"headline\":\"How to introduce and manage a salary-sacrifice scheme\",\"datePublished\":\"2024-10-31T13:34:00+00:00\",\"dateModified\":\"2026-05-22T15:34:30+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.brightmine.com\/uk\/resources\/total-rewards\/how-to-introduce-and-manage-salary-sacrifice-scheme\/\"},\"wordCount\":201,\"publisher\":{\"@id\":\"https:\/\/www.brightmine.com\/uk\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.brightmine.com\/uk\/resources\/total-rewards\/how-to-introduce-and-manage-salary-sacrifice-scheme\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/cdn.brightmine.com\/wp-content\/uploads\/sites\/2\/2026\/03\/17122603\/person-reviewing-documents-while-working-on-laptop-in-modern-office.webp\",\"articleSection\":[\"Guides - How to\"],\"inLanguage\":\"en-GB\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.brightmine.com\/uk\/resources\/total-rewards\/how-to-introduce-and-manage-salary-sacrifice-scheme\/\",\"url\":\"https:\/\/www.brightmine.com\/uk\/resources\/total-rewards\/how-to-introduce-and-manage-salary-sacrifice-scheme\/\",\"name\":\"How to introduce and manage a salary-sacrifice scheme | Brightmine\",\"isPartOf\":{\"@id\":\"https:\/\/www.brightmine.com\/uk\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.brightmine.com\/uk\/resources\/total-rewards\/how-to-introduce-and-manage-salary-sacrifice-scheme\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.brightmine.com\/uk\/resources\/total-rewards\/how-to-introduce-and-manage-salary-sacrifice-scheme\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/cdn.brightmine.com\/wp-content\/uploads\/sites\/2\/2026\/03\/17122603\/person-reviewing-documents-while-working-on-laptop-in-modern-office.webp\",\"datePublished\":\"2024-10-31T13:34:00+00:00\",\"dateModified\":\"2026-05-22T15:34:30+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/www.brightmine.com\/uk\/resources\/total-rewards\/how-to-introduce-and-manage-salary-sacrifice-scheme\/#breadcrumb\"},\"inLanguage\":\"en-GB\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.brightmine.com\/uk\/resources\/total-rewards\/how-to-introduce-and-manage-salary-sacrifice-scheme\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-GB\",\"@id\":\"https:\/\/www.brightmine.com\/uk\/resources\/total-rewards\/how-to-introduce-and-manage-salary-sacrifice-scheme\/#primaryimage\",\"url\":\"https:\/\/cdn.brightmine.com\/wp-content\/uploads\/sites\/2\/2026\/03\/17122603\/person-reviewing-documents-while-working-on-laptop-in-modern-office.webp\",\"contentUrl\":\"https:\/\/cdn.brightmine.com\/wp-content\/uploads\/sites\/2\/2026\/03\/17122603\/person-reviewing-documents-while-working-on-laptop-in-modern-office.webp\",\"width\":1200,\"height\":627,\"caption\":\"An individual seated at a desk in a modern office, holding printed documents while working on a laptop, with charts and papers spread across the workspace.\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.brightmine.com\/uk\/resources\/total-rewards\/how-to-introduce-and-manage-salary-sacrifice-scheme\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.brightmine.com\/uk\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Total rewards\",\"item\":\"https:\/\/www.brightmine.com\/uk\/resources\/total-rewards\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"How to introduce and manage a salary-sacrifice scheme\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.brightmine.com\/uk\/#website\",\"url\":\"https:\/\/www.brightmine.com\/uk\/\",\"name\":\"Brightmine UK\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/www.brightmine.com\/uk\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.brightmine.com\/uk\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-GB\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.brightmine.com\/uk\/#organization\",\"name\":\"Brightmine\",\"url\":\"https:\/\/www.brightmine.com\/uk\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-GB\",\"@id\":\"https:\/\/www.brightmine.com\/uk\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/cdn.brightmine.com\/wp-content\/uploads\/sites\/2\/2025\/10\/07092215\/Brightmine-logo_Full-color_Primary.webp\",\"contentUrl\":\"https:\/\/cdn.brightmine.com\/wp-content\/uploads\/sites\/2\/2025\/10\/07092215\/Brightmine-logo_Full-color_Primary.webp\",\"width\":1941,\"height\":508,\"caption\":\"Brightmine\"},\"image\":{\"@id\":\"https:\/\/www.brightmine.com\/uk\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/x.com\/WeAreBrightmine\",\"https:\/\/www.linkedin.com\/company\/brightmine\/\",\"https:\/\/www.youtube.com\/@WeAreBrightmine\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.brightmine.com\/uk\/#\/schema\/person\/e9bbc88a852bf7022fe49e66b45f46a9\",\"name\":\"Jake Orlando\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-GB\",\"@id\":\"https:\/\/www.brightmine.com\/uk\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/6cad3b0b0caf6c78c79c48f8191378fb16f1acafc3db8530fdaaa25c9fabd4d0?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/6cad3b0b0caf6c78c79c48f8191378fb16f1acafc3db8530fdaaa25c9fabd4d0?s=96&d=mm&r=g\",\"caption\":\"Jake Orlando\"},\"url\":\"https:\/\/www.brightmine.com\/uk\/author\/jake-orlando\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"How to introduce and manage a salary-sacrifice scheme | Brightmine","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.brightmine.com\/uk\/resources\/total-rewards\/how-to-introduce-and-manage-salary-sacrifice-scheme\/","og_locale":"en_GB","og_type":"article","og_title":"How to introduce and manage a salary-sacrifice scheme | Brightmine","og_description":"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.","og_url":"https:\/\/www.brightmine.com\/uk\/resources\/total-rewards\/how-to-introduce-and-manage-salary-sacrifice-scheme\/","og_site_name":"Brightmine UK","article_modified_time":"2026-05-22T15:34:30+00:00","og_image":[{"width":1200,"height":627,"url":"https:\/\/cdn.brightmine.com\/wp-content\/uploads\/sites\/2\/2026\/03\/17122603\/person-reviewing-documents-while-working-on-laptop-in-modern-office.webp","type":"image\/webp"}],"twitter_card":"summary_large_image","twitter_site":"@WeAreBrightmine","twitter_misc":{"Est. reading time":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":["Article","BlogPosting"],"@id":"https:\/\/www.brightmine.com\/uk\/resources\/total-rewards\/how-to-introduce-and-manage-salary-sacrifice-scheme\/#article","isPartOf":{"@id":"https:\/\/www.brightmine.com\/uk\/resources\/total-rewards\/how-to-introduce-and-manage-salary-sacrifice-scheme\/"},"author":{"name":"Jake Orlando","@id":"https:\/\/www.brightmine.com\/uk\/#\/schema\/person\/e9bbc88a852bf7022fe49e66b45f46a9"},"headline":"How to introduce and manage a salary-sacrifice scheme","datePublished":"2024-10-31T13:34:00+00:00","dateModified":"2026-05-22T15:34:30+00:00","mainEntityOfPage":{"@id":"https:\/\/www.brightmine.com\/uk\/resources\/total-rewards\/how-to-introduce-and-manage-salary-sacrifice-scheme\/"},"wordCount":201,"publisher":{"@id":"https:\/\/www.brightmine.com\/uk\/#organization"},"image":{"@id":"https:\/\/www.brightmine.com\/uk\/resources\/total-rewards\/how-to-introduce-and-manage-salary-sacrifice-scheme\/#primaryimage"},"thumbnailUrl":"https:\/\/cdn.brightmine.com\/wp-content\/uploads\/sites\/2\/2026\/03\/17122603\/person-reviewing-documents-while-working-on-laptop-in-modern-office.webp","articleSection":["Guides - How to"],"inLanguage":"en-GB"},{"@type":"WebPage","@id":"https:\/\/www.brightmine.com\/uk\/resources\/total-rewards\/how-to-introduce-and-manage-salary-sacrifice-scheme\/","url":"https:\/\/www.brightmine.com\/uk\/resources\/total-rewards\/how-to-introduce-and-manage-salary-sacrifice-scheme\/","name":"How to introduce and manage a salary-sacrifice scheme | Brightmine","isPartOf":{"@id":"https:\/\/www.brightmine.com\/uk\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.brightmine.com\/uk\/resources\/total-rewards\/how-to-introduce-and-manage-salary-sacrifice-scheme\/#primaryimage"},"image":{"@id":"https:\/\/www.brightmine.com\/uk\/resources\/total-rewards\/how-to-introduce-and-manage-salary-sacrifice-scheme\/#primaryimage"},"thumbnailUrl":"https:\/\/cdn.brightmine.com\/wp-content\/uploads\/sites\/2\/2026\/03\/17122603\/person-reviewing-documents-while-working-on-laptop-in-modern-office.webp","datePublished":"2024-10-31T13:34:00+00:00","dateModified":"2026-05-22T15:34:30+00:00","breadcrumb":{"@id":"https:\/\/www.brightmine.com\/uk\/resources\/total-rewards\/how-to-introduce-and-manage-salary-sacrifice-scheme\/#breadcrumb"},"inLanguage":"en-GB","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.brightmine.com\/uk\/resources\/total-rewards\/how-to-introduce-and-manage-salary-sacrifice-scheme\/"]}]},{"@type":"ImageObject","inLanguage":"en-GB","@id":"https:\/\/www.brightmine.com\/uk\/resources\/total-rewards\/how-to-introduce-and-manage-salary-sacrifice-scheme\/#primaryimage","url":"https:\/\/cdn.brightmine.com\/wp-content\/uploads\/sites\/2\/2026\/03\/17122603\/person-reviewing-documents-while-working-on-laptop-in-modern-office.webp","contentUrl":"https:\/\/cdn.brightmine.com\/wp-content\/uploads\/sites\/2\/2026\/03\/17122603\/person-reviewing-documents-while-working-on-laptop-in-modern-office.webp","width":1200,"height":627,"caption":"An individual seated at a desk in a modern office, holding printed documents while working on a laptop, with charts and papers spread across the workspace."},{"@type":"BreadcrumbList","@id":"https:\/\/www.brightmine.com\/uk\/resources\/total-rewards\/how-to-introduce-and-manage-salary-sacrifice-scheme\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.brightmine.com\/uk\/"},{"@type":"ListItem","position":2,"name":"Total rewards","item":"https:\/\/www.brightmine.com\/uk\/resources\/total-rewards\/"},{"@type":"ListItem","position":3,"name":"How to introduce and manage a salary-sacrifice scheme"}]},{"@type":"WebSite","@id":"https:\/\/www.brightmine.com\/uk\/#website","url":"https:\/\/www.brightmine.com\/uk\/","name":"Brightmine UK","description":"","publisher":{"@id":"https:\/\/www.brightmine.com\/uk\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.brightmine.com\/uk\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-GB"},{"@type":"Organization","@id":"https:\/\/www.brightmine.com\/uk\/#organization","name":"Brightmine","url":"https:\/\/www.brightmine.com\/uk\/","logo":{"@type":"ImageObject","inLanguage":"en-GB","@id":"https:\/\/www.brightmine.com\/uk\/#\/schema\/logo\/image\/","url":"https:\/\/cdn.brightmine.com\/wp-content\/uploads\/sites\/2\/2025\/10\/07092215\/Brightmine-logo_Full-color_Primary.webp","contentUrl":"https:\/\/cdn.brightmine.com\/wp-content\/uploads\/sites\/2\/2025\/10\/07092215\/Brightmine-logo_Full-color_Primary.webp","width":1941,"height":508,"caption":"Brightmine"},"image":{"@id":"https:\/\/www.brightmine.com\/uk\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/x.com\/WeAreBrightmine","https:\/\/www.linkedin.com\/company\/brightmine\/","https:\/\/www.youtube.com\/@WeAreBrightmine"]},{"@type":"Person","@id":"https:\/\/www.brightmine.com\/uk\/#\/schema\/person\/e9bbc88a852bf7022fe49e66b45f46a9","name":"Jake Orlando","image":{"@type":"ImageObject","inLanguage":"en-GB","@id":"https:\/\/www.brightmine.com\/uk\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/6cad3b0b0caf6c78c79c48f8191378fb16f1acafc3db8530fdaaa25c9fabd4d0?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/6cad3b0b0caf6c78c79c48f8191378fb16f1acafc3db8530fdaaa25c9fabd4d0?s=96&d=mm&r=g","caption":"Jake Orlando"},"url":"https:\/\/www.brightmine.com\/uk\/author\/jake-orlando\/"}]}},"_links":{"self":[{"href":"https:\/\/www.brightmine.com\/uk\/wp-json\/wp\/v2\/resources\/15868","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.brightmine.com\/uk\/wp-json\/wp\/v2\/resources"}],"about":[{"href":"https:\/\/www.brightmine.com\/uk\/wp-json\/wp\/v2\/types\/resources"}],"author":[{"embeddable":true,"href":"https:\/\/www.brightmine.com\/uk\/wp-json\/wp\/v2\/users\/65"}],"replies":[{"embeddable":true,"href":"https:\/\/www.brightmine.com\/uk\/wp-json\/wp\/v2\/comments?post=15868"}],"version-history":[{"count":1,"href":"https:\/\/www.brightmine.com\/uk\/wp-json\/wp\/v2\/resources\/15868\/revisions"}],"predecessor-version":[{"id":17658,"href":"https:\/\/www.brightmine.com\/uk\/wp-json\/wp\/v2\/resources\/15868\/revisions\/17658"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.brightmine.com\/uk\/wp-json\/wp\/v2\/media\/15931"}],"wp:attachment":[{"href":"https:\/\/www.brightmine.com\/uk\/wp-json\/wp\/v2\/media?parent=15868"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.brightmine.com\/uk\/wp-json\/wp\/v2\/categories?post=15868"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.brightmine.com\/uk\/wp-json\/wp\/v2\/tags?post=15868"},{"taxonomy":"topic","embeddable":true,"href":"https:\/\/www.brightmine.com\/uk\/wp-json\/wp\/v2\/topic?post=15868"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}