Salary sacrifice and other optional remuneration arrangements

This half-day course explains differences between various optional remuneration arrangements and their legal and payroll-related implications. It considers the range of benefits that typically feature in such arrangements.

Using examples, it examines what makes a successful salary sacrifice arrangement, covers the payroll processing and reporting implications, and highlights the potential impact on state benefits.

The course explains the recent tax and NICs changes for benefits provided through optional remuneration arrangements, including exclusions and transitional arrangements

• What is an optional remuneration arrangement?
• What is salary sacrifice?
• Why use optional remuneration arrangements?
• Potential impact on state benefits
• Which benefits for which arrangements?
• Creating an effective salary sacrifice arrangement
• Implications for tax and NICs
• Legislation and case law
• Payroll implications

On completion, delegates should:

• Be aware of how salary sacrifice schemes and other optional remuneration  arrangements work
• Understand the requirements of a successful salary sacrifice scheme
• Understand the requirements of other optional remuneration arrangements
• Appreciate the advantages and disadvantages of the various schemes

The CIPP can offer in-house delivery on most training courses.

In-house delivery can be very attractive for organisations as they can train large numbers of employees* at a reduced rate, without the additional associated costs, such as travel and 'lost time'.

Click here for more information.

_{*Minimum number of delegates apply}