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Find out how to set up salary sacrifice arrangements and calculate tax and National Insurance contributions on them if you're an employer.
From April 2029, the amount that is exempt from National Insurance contributions (NICs) will be capped at £2,000 a year for employee contributions made via salary sacrifice.
This tax information and impact note is to change the tax valuation of benefits provided through salary sacrifice arrangements.
Tax and reporting rules for employers providing meals for employees and directors
Honouring the lives lost and paying tribute to the sacrifices made and acts of public service during the COVID-19 pandemic.
This tax information and impact note is about changes to salary sacrifice for pension contributions.
Tax and reporting rules for employers providing social functions, including annual parties, for employees
Find out how different circumstances can affect how you work out your employee's entitlement and what you pay them.
Tax and reporting rules for employers who make assets available to employees
Tax and reporting rules for employers covering the costs of subscriptions and professional fees
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