Is your salary sacrifice arrangement effective?

Does your business offer a salary sacrifice arrangement for the provision of benefits and how comfortable are you that it is effective for employment tax purposes?

Salary sacrifice arrangements have become part of the mainstream remuneration arrangements for employees in the UK. Typically, they include benefits such as pension contributions, childcare vouchers, and cycle for work schemes. They can also be extended to include company cars, discounted goods, annual leave, subscriptions and technology (mobile phones and iPads etc.) amongst others.

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