Several of your employees have been affected by the recent NI rate increase. As their employer, they have asked if there is anything that you can do to increase their pay packages. Could salary sacrifice be an unexpected solution? Brona MacDougall provides the answer. The tax advantages of some salary sacrifice schemes for employees, for...

With climate change and the cost-of-living crisis high on everyone’s agenda, is this a good time to look at an electric company car policy? What benefits would such a scheme bring? Brona MacDougall advises. Company cars have fallen out of favour in recent years as tax charges have risen and the optional remuneration arrangement changes...

The government aims to raise £12billion by introducing a new 1.25% levy on both earned income and on employers’ wage bills to raise funds for the NHS and adult social care. From April 2022, the new Health and Social Care Levy (HSCL) comes into effect. It might be called a levy, but the HSCL is...

One of your employees has asked if he can give up some of his salary for extra holiday. You’re aware that there are special tax and NI rules for sacrificing pay for benefits. How do they apply in this situation? Brona MacDougall advises. Since April 2017 where you offer an employee the choice of less...