Salary-sacrifice schemes

New and updated

• Type:

  Tasks

  Calculate statutory maternity pay where there is a childcare voucher scheme based on salary sacrifice

• Type:

  FAQs

  How is statutory maternity pay calculated when there is a salary-sacrifice arrangement in place?

• Date:

  31 May 2012

  Type:

  Employment law cases

  National minimum wage: car dealership ordered to pay £35,000 over car-leasing salary-sacrifice scheme

  A large employer has been fined £5,000 by HM Revenue and Customs (HMRC) and ordered to repay over £30,000 in wages to 40 workers who were underpaid, in a stark reminder to employers to beware of making deductions from wages for a benefit that takes pay below the national minimum wage.

• Type:

  FAQs

  Do employers have to account for VAT in relation to vouchers and other goods and services provided to employees under salary-sacrifice arrangements?

• Type:

  FAQs

  Do employers have to account for VAT in relation to childcare vouchers provided to employees under salary-sacrifice arrangements?

• Type:

  FAQs

  How does the decision in the AstraZeneca case affect the income tax treatment of benefits to employees under salary-sacrifice arrangements?

• Date:

  22 September 2010

  Type:

  Employment law cases

  Case of the week: VAT on employee benefits

  This week's case of the week, provided by DLA Piper, covers VAT on employee benefits.

• Type:

  FAQs

  Is it permissible for a salary-sacrifice arrangement to reduce an employee's pay to below the level of the national minimum wage?