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Posted Fri, 12 Jan 2024 12:57:56 GMT by
Hi, Can employees increase the value of their salary sacrifice, multiples times during the payroll year, without reverting to prior values / reducing salary sacrifice, within the expected 1 2 month period, so long earnings stay above or to the national minimum wage? Thanks,
Posted Tue, 16 Jan 2024 10:44:14 GMT by HMRC Admin 32 Response
Hi,

A salary sacrifice is a change to the contractual rate of pay so there is no issue with an employee changing the rate of pay through a salary sacrifice multiple times in a year. They just cannot have any contractual right for the salary to return to the previous amount if they choose to stop the salary sacrifice.

Thank you.

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