Superseded edition

Accurate as at 6 January 2026. This edition reflects the rules and rates in force when “Salary Sacrifice in 2026: The Employer’s Guide to NI Savings, Compliance, and Employee Uptake” was published. View the latest version

Checklist · Salary sacrifice

Salary sacrifice compliance checklist

Confirm each salary sacrifice scheme is documented, minimum-wage safe, correctly taxed and evidenced.

Accurate as at 6 January 2026

2025/26 tax yearPDF
Download this editionFirst page of the salary sacrifice compliance checklist, edition as at 6 January 2026

Published by Perky Limited for general information only. It is not intended to be relied on and is not financial, tax, accounting or legal advice. It should not replace advice from your organisation's own advisers.