Salary Sacrifice, also known as salary exchange, is a method of paying into a pension scheme. There are other salary sacrifice schemes besides pensions, but they are sometimes treated differently for tax and National Insurance purposes.

Tax relief on pensions should be straightforward, but can become complex, and sometimes people get lost with what is supposed to be happening with their pension contributions. As more employers become involved with auto-enrolment pensions, we are commonly receiving questions about tax relief.

National Insurance for Directors is classed differently from that of employees. There are two methods which can be used for Directors National Insurance namely Cumulative (or Directors) and Table Method (or alternative).

Payroll Fraud is theft from a business via the payroll system. According to a BBC report by Jim Gee, former NHS anti-fraud boss, the NHS is estimated to be suffering around £5.7bn in fraud per year, with around £555 million to £1.49bn attributed to payroll fraud.

The P46 forms were used when an employee arrived without a P45, this was amended to a ‘shorter’ P46 and now is no longer used at all. 

This arrives in April 2015 and the intention is to enable families more choice with how they look after their children in the first year.