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  • Electrical vehicle salary sacrifice and minimum wage

    I have two jobs, one full time ‘main’ employment where I earn circa £50k and another part time employment where I earn £12k, the second role is working as an on call firefighter, on call around 60 hours per week, so technically already under minimum wage. The secondary employer (Fire Service) has now started offering a salary sacrifice scheme, but they are unsure if I will be eligible as the T&C’s state the scheme cannot push me below NMW. Can my main employment income be considered by HMRC when making this judgement regarding NMW and I therefore be allowed to sacrifice an amount of my £12k towards an electric vehicle?