Guides

Salary Sacrifice Guides 2026/27

In-depth guides covering every aspect of UK salary sacrifice — pensions, electric cars, the cycle to work scheme, Scotland, and more. All updated for the 2026/27 tax year.

Guide
Employer NI Saving
How salary sacrifice saves employer National Insurance and whether it gets passed on.
Guide
Electric Car
Salary sacrifice for electric company cars — BiK tax rates and savings.
Guide
Cycle to Work
The cycle to work scheme: savings, limits and how the sacrifice works.
Guide
Minimum Wage
Why salary sacrifice cannot reduce pay below the National Minimum Wage.
Guide
Salary Sacrifice vs Normal Pension
Salary sacrifice vs relief-at-source contributions — which saves more?
Guide
Bonus Sacrifice
Sacrificing a bonus into pension — timing rules and how to arrange it.
Guide
Salary Sacrifice in Scotland
Salary sacrifice in Scotland using Scottish income tax rates.
Guide
Childcare
Tax-Free Childcare and employer-supported childcare via salary sacrifice.
Guide
Maternity Pay
How salary sacrifice affects employer pension contributions during maternity leave.
Guide
Disadvantages
Mortgage impact, state pension, DB schemes and other downsides of salary sacrifice.