Salary Sacrifice Changes

The government has confirmed that it will limit the range of benefits in kind that attract income tax and NICs advantages when provided in salary sacrifice schemes. Pension contributions, pensions advice, childcare, provision of workplace nurseries, cycle to work schemes and ultra-low emission cars remain unaffected. The change applies from 6th April 2017 but all arrangements in place before April 2017 will be protected for one year and some will be protected until 2021.