Employer Salary Sacrifice Scheme

This is a KAI Social Research contract intended to be let through Research and Insights DPS. Employers and employees can gain relief on National Insurance contributions (NICs) if an employee agrees to give up some salary in return for employer pension contribution. Use of pension salary sacrifice has grown rapidly, and HMRC lacks the evidence to understand whether salary sacrifice is effective at incentivising pension saving and provides value for money. HMRC currently has no insight into the behaviours and motivat...