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Salary sacrifice schemes let employees give up part of their salary in return for non‑cash benefits, such as pensions, cycles or childcare, with tax and National Insurance relief. A solicitor in this area reviews the scheme terms, drafts and negotiates the contractual agreement, and advises employers and employees on compliance with PAYE, NICs, pensions auto‑enrolment, and reporting to HMRC. They assess impact on salary, pension rights, student loan repayment and statutory protections, and assist with disputes when a scheme ends or changes.
The solicitor handles the provisions, structures and interactions that govern salary sacrifice schemes, including HMRC guidance, payroll integration, and the interaction with pensions auto‑enrolment and benefit entitlements.
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