FAQs

All items: Salary-sacrifice arrangements

How is statutory maternity pay calculated when there is a salary-sacrifice arrangement in place?
Do employers have to account for VAT in relation to vouchers and other goods and services provided to employees under salary-sacrifice arrangements?
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?
Is it permissible for a salary-sacrifice arrangement to reduce an employee's pay to below the level of the national minimum wage?

About this category

Frequently asked questions and answers on salary-sacrifice arrangements.