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Tag: salary sacrifice

Showing 8 out of 8 results

21 September 2017

Australia: Super changes for employers

On 14 September 2017, the Treasury Laws Amendment (Improving Accountability and Member Outcomes in Superannuation Measures No. 2) Bill 2017 (Cth) was …

15 May 2017

Australia: Have you updated your salary sacrifice policy?

Employers may need to review their salary sacrifice policies as from 1 July 2017 due to changes to the superannuation rules. The most significant change …

15 December 2016

UK: Autumn Statement - taxation on termination payments and salary sacrifice

Our July-August 2016 ebulletin highlighted HMRC proposals to change the taxation of termination payments from April 2018, and in particular to provide …

15 September 2016

UK: Consultation on changes to taxation of salary sacrifice

HMRC is consulting until 19 October 2016 on restricting the use of salary sacrifice for the provision of benefits in kind with effect from April …

17 March 2016

UK: Budget 2016 - key announcements for employment law

The 2016 Budget delivered by the Chancellor on 16 March includes the following: From April 2018, the Government will tighten the scope of the income …

17 March 2016

UK: Salary-sacrifice childcare vouchers - EAT rules that employers can suspend provision during family leave

Employers offering childcare vouchers through a salary sacrifice scheme have often questioned HMRC Guidance that they must continue to provide the …

04 July 2012

UK: New resources - June

ACAS guidance for employers on minimising disruption and managing staff expectations during the Olympic games Home Office UK Border Agency guide on …

10 October 2011

VAT and salary sacrifice: revised HMRC approach from January 2012

HMRC has stated that, from 1 January 2012, employers must account for output tax on the supply of VAT able benefits provided under salary sacrifice …