Salary sacrifice for the provision of benefits-in-kind
Consultation on limiting the range of employee benefits-in-kind that attract Income Tax and National Insurance Contributions advantages when provided as part of salary sacrifice arrangements.
At Budget 2016 the government announced it will consider limiting the range of benefits-in-kind that attract Income Tax and National Insurance Contributions advantages when provided as part of salary sacrifice arrangements.
The purpose of the consultation is to explore potential impacts on employers and employees should the government decide to change the way the benefits code applies when a benefit-in-kind is provided in conjunction with a salary sacrifice or flexible benefit scheme.
The government is keen to seek views from a wide range of stakeholders, including employers who operate salary sacrifice and flexible benefit arrangements, their representatives, trade organisations and any other interested parties.