From 6 April 2017 the Government are limiting some salary sacrifice arrangements – this will limit the number of benefits for which there are tax & NI contribution advantages when managed under a salary sacrifice scheme.
Schemes for pension saving, certain pensions advice, childcare vouchers, cycle-to-work and ultra-low emission cars will not be affected.
Those that will be affected include health checks, gym memberships and mobile phone contracts (where it is provided as a benefit in kind).
Schemes that are affected but already in place in a business before April will be protected until at least April 2018 and some schemes are protected until 2021.
We’d advise checking with your accountant about how this will affect your business and your employees.