Editor's message: Salary-sacrifice schemes - whereby employees give up some of their salary in return for non-cash benefits in kind - are popular among both employees and employers, not only because they result in monetary savings for both parties, but because they can also open up a wider range of benefits to employees. However, schemes are not without their drawbacks - there are potential pitfalls that employees should be aware of.
Jo Jacobs, HR practice editor
We discuss the key legal developments affecting employers from October 2016 and beyond, including: changes to the national minimum wage rates; reforms to employment tribunals; public-sector exit payments and important case decisions to look out for.
In a time of low pay awards, employers can really enhance their reward offering through the benefits package they offer. Our research investigates the use of around 40 different benefits.
Updated to include details of the national minimum wage rates, effective from 1 October 2016.
Updated to include information on Peninsula Business Services Ltd v Donaldson, regarding the provision of childcare vouchers during maternity leave.
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Definition from the XpertHR glossary.
Practical guidance on setting up a salary-sacrifice scheme, including benefits in kind that are exempt from tax and national insurance; the use of a reference or notional salary; and the role of HMRC.
HR and legal information and guidance relating to salary-sacrifice arrangements.