Johnson Fleming has produced a guide for employers that outlines the steps for administering, communicating and managing salary sacrifice schemes.

The guide outlines the pros and cons of salary sacrifice, and includes examples on the levels of savings that can be achieved, both for an employer and their employees.

Iain Chadwick, senior consultant at Johnson Fleming, said: "The national insurance (NI) savings available through salary sacrifice make it an attractive option for both employee and employer, particularly with cost savings still high on the agenda for many.

“That said, there are certain potential pitfalls and it is vital the scheme is set up and administered correctly.

“Our new guide is designed to help employers by providing an overview of the issues they need to consider and the key stages that must be covered in order for the sacrifice to be considered genuine, and therefore effective for tax and NI purposes."

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