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  • Salary Sacrifice and NMW

    We are about to set up a Salary Sacrifice EV scheme. We are aware that employees must still earn NMW after salary sacrifice. We have a number of employees who are contracted to basic pay + shift premium. If these employees are absent from work due to sickness, they lose their shift premium. Whilst the employee, after salary sacrifice would still earn NMW, in any normal month, if when absent and losing shift premium, this would drop their income to below minimum wage for that particular period of absence, Would this still be within the rules of NMW or would this employee therefore not be eligible for the EV sal sac scheme in case of the event of losing shift premium due to absence.