Salary sacrifice reform for pension contributions effective from 6 April 2029
This tax information and impact note is about changes to salary sacrifice for pension contributions.
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Linked documents
- Policy Paper Salary sacrifice reform for pension contributions
▤ Verbatim text from source document
This measure removes the Optional Remuneration Arrangements excluded exemption for employer pension contributions for Class 1 National Insurance contributions, where salary sacrifice arrangements exceed an annual £2,000 cap.
This measure takes effect from 6 April 2029.