Salary-sacrifice schemes

New and updated

• Type:

  FAQs

  Do employers have to account for VAT in relation to childcare vouchers provided to employees under salary-sacrifice arrangements?

• Type:

  FAQs

  How does the decision in the AstraZeneca case affect the income tax treatment of benefits to employees under salary-sacrifice arrangements?

• Type:

  Employment law cases

  Case of the week: VAT on employee benefits

  This week's case of the week, provided by DLA Piper, covers VAT on employee benefits.

• Type:

  FAQs

  Can a salary-sacrifice arrangement reduce an employee's pay to below the national minimum wage rate?