HMRC update guidance on salary sacrifice for employers

Released 9 October 2018

HMRC’s salary sacrifice guidance has been updated to provide information about the effect of employees changing from childcare vouchers to the new tax-free childcare scheme.

Salary sacrifice for employers explains how to set up a salary sacrifice arrangement and calculate tax and National Insurance contributions. The guidance has been updated to add more information about tax free childcare. Employers must stop giving employee childcare vouchers with income tax and National Insurance reliefs if they start using the new tax-free childcare scheme. This may mean stopping or changing a salary sacrifice arrangement. HMRC clearance team contact details (see https://www.gov.uk/guidance/non-statutory-clearance-service-guidance) have also been updated.

View the update guide Salary sacrifice for employers.

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