Checklist · Salary sacrifice
Salary sacrifice compliance checklist
Confirm each salary sacrifice scheme is documented, minimum-wage safe, correctly taxed and evidenced.
Accurate as at 16 October 2026
Who it's for
HR, payroll and finance teams running salary sacrifice schemes.
What's inside
- Six sections, from contract variation to audit trail
- Minimum wage checks across every sacrifice
- The tax and NI treatment of each scheme type
- The rates used, with their sources
Earlier editions
Kept for reference: each shows the rules and rates in force when the article it accompanied was published.
Related reading
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.