Salary Sacrifice

Business Insights
13/11/2024


Are you an employer looking for a way to offer your team a benefit they will really appreciate? Have you heard about salary sacrifice?


Salary sacrifice is a way to offer your employees a desirable new low emission vehicle at a reduced cost by means of a tax efficient payment method. Employees ‘sacrifice’ a proportion of their salary before tax, in exchange for a non-cash benefit, such as a brand-new lease car.

As a result, the employee pays less income tax and National Insurance, due to taxes being based on the lower amount, and receives a brand-new electric, or hybrid car, of their choice for a fixed monthly amount, every 2, 3 or 4 years. The benefits to employees don’t stop there either, as the scheme gives them access to beneficial corporate purchase and servicing rates.

There is no deposit necessary, the monthly rental is fixed, making budgeting easy, and for total peace of mind, the agreement provides for unlimited tyre replacement, all servicing, repairs and breakdown cover, it even covers road tax, where applicable. The intention is that the scheme works for the individual, in that the car they choose is the car they want, rather than what they are told they can have, at a fixed monthly cost.

From an employer’s point of view, it is a very easy scheme to set up through your payroll.  We spoke to Andrew Morris, Head of Vehicle Solutions, at Anglo Scottish Finance who explained the process.

He said, that as a first step you need to decide who would be eligible, typically management level and above with a recommended minimum salary of 32k. Andrew said that it is very important that employees don’t find the lease payments burdensome.  Also, that the employee should not be in a probationary period and must be over the minimum age.

You ought then to have a good idea of how many people are likely to take it up.

The company takes out a contract hire arrangement, which can include termination cover, should someone leave the company, relatively straightforward and agrees a cap on the list price of a vehicle.

For business owners and fleet managers, in addition to supporting the transition to a greener fleet, there are significant benefits in de-risking fleet operations, including the phasing out of ‘grey fleet’ - among the biggest risk factors facing fleet managers. The scheme aligns well with companies who are pursuing ESG policies and striving towards B-Corp status.

To find out more about how a salary sacrifice scheme could work for your business, please visit: https://www.angloscottishfinance.co.uk/salary-sacrifice/

T: 0191 410 4776

E: Enquiries@angloscottishfinance.co.uk