Salary Sacrifice Schemes: A Guide for Employers

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About Course

Salary sacrifice lets employees give up some cash pay in return for a non-cash benefit, often a pension contribution. This course explains how schemes are set up, the tax and National Insurance effects, the minimum wage and statutory pay risks, and the change to pension salary sacrifice from April 2029.

This course gives general information about UK tax and employment rules and is not tax or financial advice. Rules change, so check HMRC guidance and take advice before setting up a scheme.

What Will You Learn?

  • Set up salary sacrifice through a proper contract change
  • Know which benefits keep their tax advantages
  • Protect minimum wage and statutory pay
  • Prepare for the £2,000 pension NIC cap from April 2029

Course Content

Course Lessons

  • How salary sacrifice works
  • Tax rules: which benefits still save tax
  • Risks and good practice

Sources & Further Reading
The official guidance this course is based on.

Final Assessment

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