Dear Members

I am currently looking at implementing a childcare voucher scheme utilising salary sacrifice from April. I am comfortable with the basics of the scheme but I am getting increasingly concerned regarding lower paid staff and salary sacrifice.

I understand the scheme needs to be offered to all staff to satisfy the IR and that a salary post-sacrifice should not fall below the minimum wage. That said, are we able to put a restriction on staff taking part in the scheme whose post-sacrifice salary would fall below a certain level (e.g. £4,108). If anything to protect them falling below the different NI thresholds.

Any advice on what others are doing would be gratefully received?



Brian Moore