Understanding the attitudes and behaviours of employers towards salary sacrifice for pensions
HMRC commissioned IFF Research to undertake research to understand employers experiences and attitudes towards using salary sacrifice arrangements for pensions.
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In March 2023, HM Revenue and Customs (HMRC) commissioned IFF Research to undertake research to understand the experiences, motivations, and attitudes of employers towards using salary sacrifice arrangements for pensions. The research also explored whether hypothetical changes to tax reliefs (such as reform of NICs relief) on pension salary sacrifice arrangements may impact employers’ motivations and attitudes towards these arrangements.
Between 30 May to 3 August 2023, IFF Research conducted qualitative in-depth interviews with 41 businesses that offered a salary sacrifice arrangement for pension contributions and 10 businesses that did not. Businesses recruited for this research identified the person most suitable to take part in the interview on their pensions and salary sacrifice arrangements. Interviewees were predominantly in HR or finance roles.
The views in this report are the authors’ own and do not necessarily reflect those of HMRC.