GLOBAL PAYROLL MAGAZINE
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period affect National Minimum Wage regulations.
and sell, and cars with under CO2 75g emission leading to the popularity of EVs (electric vehicles) and some childcare-related benefits (if qualifying). With this popularity, a number of pop- up organisations are now harvesting the market with new and innovative salary sacrifice arrangements to make a mint! However, these don’t appear to meet the OpRA exempt list or meet the qualifying criteria. HMRC has issued notes around so-called workplace
Although this space has become quieter, I’m sure we will hear more in the future.
Salary Sacrifice schemes increasingly prevalent
Salary Sacrifice, flex and other Optional Remuneration Arrangements (OpRA) under type A or B are popular. The base HMRC PAYE rules approved items of: pensions, Cycle to Work, holiday buy
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