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Posted Fri, 15 Dec 2023 21:15:00 GMT by
I have a ltd company and do not take a salary (neither intend to take a salary anytime soon) - thus not registered for PAYE. Does the company require PAYE registration, if we choose to contribute to the directors pension (NEST or SIPP)?
Posted Fri, 22 Dec 2023 12:28:05 GMT by HMRC Admin 25
Hi D K,
A salary sacrifice is a change to someones contractual rate of pay, so if they do not have a salary they cannot salary sacrifice.
Please see guidance here: 
Salary sacrifice for employers
Thank you. 
 

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