For many years there has been speculation around salary sacrifice schemes i.e. employees exchanging cash remuneration for a benefit in kind. The 2016 Autumn Statement and subsequent government documents have finally ended the conundrum; well sort of!
HMRC says employers are still free to use salary sacrifice schemes, but what does that statement mean in reality? You can continue as you do now for;
Payments by employers into registered pension schemes and employer provided pensions advice