What payment details should be included in a contract of employment?
Is it permissible for a salary sacrifice arrangement to reduce an employee's pay to below the level of the national minimum wage?
Should any benefits available to an employee be listed in the contract of employment?
Is it ever permissible for an employer to withhold bonus payments?
How should an employer go about setting up an employee share scheme?
When may an employer withdraw the use of a company car?
Are employee benefits taxable or non-taxable?
Is the company Christmas party a taxable benefit?
If an employer provides an employee's accommodation is it permissible to require the employee to leave the accommodation at the termination of employment?
What are an employer's duties regarding employee expenses?
Can an employer require employees to pay for their uniforms?
If an employee abroad on a work-related trip is unable to return to the UK due to travel disruption, is the employer responsible for paying for his or her accommodation and food?
If an employee abroad on a work-related trip is affected by travel disruption, is the employer responsible for the cost of alternative travel arrangements for the employee to return home?
Are long-service awards incompatible with the Equality Act 2010?
Is it still permissible to award greater holiday entitlement to employees who have, for example, 10 years' service?
Where it is a company's policy to give a small gift to employees who have completed periods of service of multiples of 10 years could this be discriminatory under the Equality Act 2010?
Do employers have to account for VAT in relation to vouchers and other goods and services provided to employees under salary-sacrifice arrangements?
When did the changes in relation to the VAT treatment of taxable benefits under salary-sacrifice arrangements come into force?
Do employers have to account for VAT in relation to childcare vouchers provided to employees under salary-sacrifice arrangements?
How does the decision in the AstraZeneca case affect the income tax treatment of benefits to employees under salary-sacrifice arrangements?
No. A salary sacrifice occurs when an employee gives up the
right to receive part of the wages due under his or her contract of employment.
Usually, the sacrifice is made in return for the employer's agreement to
provide the employee with some form of non-cash benefit in kind, such as
childcare vouchers, an employer-provided nursery place or permanent health
insurance. The sacrifice is achieved by varying the employee's terms and
conditions of employment relating to pay. A salary sacrifice arrangement must
not, however, reduce an employee's wages to below the level of the national
minimum wage. This is because, apart from living accommodation (for which there
is a daily offset), non-cash benefits in kind that are provided instead of
wages do not count towards the minimum wage (reg.9 of the National Minimum Wage Regulations
1999 (SI 1999/584)). It makes no difference whether or not the benefit is
Thus, the value or notional value of benefits such as meals,
luncheon vouchers, medical insurance, permanent health insurance, childcare
vouchers and other childcare benefits cannot be counted towards minimum wage
pay even where the benefit has been provided under a salary sacrifice arrangement.
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