Childcare | Compliance guide

Scheme overview and key details

• Partnered through Kinsail and YellowNest
• The employer pays 14% of the sacrificed amount to manage the scheme. This payment gets split between the partner and nursery
• These nurseries will not take part in the scheme: Bright Horizons, Busy Bees, Childbase, Fennies & Grandir. This is because most of them have their own workplace pension proposition in place
  • A nursery must comply with the registration requirements of the appropriate registering body (for example, the Health and Social Care Trusts in Northern Ireland, Ofsted, the Care Standards Inspectorate for Wales or the Scottish Care Commission)
  • The employer or employee/parent as representative needs to join at least 2 meetings with their chosen nursery per year to discuss operational updates
  • Any nurseries that are not already part of the scheme will be contacted to join
    
• The employer can download monthly reports for deductions from the provider’s admin portal
• There is no limit on how much can be sacrificed, as long as employees do not fall below NMW (National Minimum Wage) in the period in which the deduction is applied (e.g. monthly)
• Employees can use the scheme alongside HMRC’s 30 hours free childcare allowance

Savings

• Employer National Insurance savings: 1%
• Employee tax savings: 20%, 40% or 45% (depending on their tax band)
• Employee National Insurance savings: 8% (if they earn below £50,270) or 2% (if they earn above £50,270)

HMRC reporting

• No reporting required

EV | Compliance guide

Scheme overview and key details

• Partnered through The Electric Car Scheme, Tusker, or Love Electric.
• There’s no limit on how much can be sacrificed, as long as employees do not fall below the National Minimum Wage in the period in which the deduction is applied (e.g. monthly)
• Employers can download monthly reports for deductions from the chosen partner’s portal

Savings

• Employer National Insurance savings: up to 15% of the amount sacrificed
• Employee tax savings: 20%, 40% or 45% (depending on their tax band, less BIK tax*)
• Employee National Insurance savings: 8% (if they earn below £50,270) or 2% (if they earn above £50,270)

Love Electric

• Employer National Insurance savings: upon request
• Employee tax savings: 20%, 40% or 45% (depending on their tax band, less BIK tax*)
• Employee National Insurance savings: 8% (if they earn below £50,270) or 2% (if they earn above £50,270)

• The benefit should be reported on a P11D or via payrolling benefits to attract employee tax based on the BIK rate*
• The benefit should be reported on a P11D(b) to attract employers' Class 1A NIC based on the BIK rate*

*BIK rate is currently 4% for a fully electric vehicle based on the list price

Home & Garden | Compliance guide

Scheme overview and key details

• Partnered through Blackhawk Network (BHN)
• The employer must pay for the full value of the order up front, or at the end of the month*
• Goods can be purchased online and delivered or bought/collected in store
• Employees can sacrifice up to £5,000 per agreement, as long as they do not fall below the National Minimum Wage in the period in which the deduction is applied (e.g. monthly)
• An employee can have multiple agreements
• Employers can download a monthly report for deductions from Mintago

Savings

• Employer National Insurance savings: None
• Employee tax savings: None
• Employee National Insurance savings: 8% (if they earn below £50,270) or 2% (if they earn above £50,270)

• The benefit amount should be reported on a P11D or via payrolling benefits to attract employee tax
• The benefit amount should be reported on a P11D(b) to attract employers' Class 1A NIC

* Depending on the company’s credit rating, terms and conditions apply

Mobile & Tech | Compliance guide

Scheme overview and key details

• Partnered through Mobile Advantage
• The employer must pay the cost of the product purchased upfront
• Goods are usually delivered within 3 days to the employee
• There’s no limit on how much can be sacrificed, as long as employees do not fall below the National Minimum Wage in the period in which the deduction is applied (e.g. monthly)
• Employers can download a monthly report for deductions from Mintago

• Employer National Insurance savings: None
• Employee Tax savings: None
• Employee National Insurance savings: 8% (if they earn below £50,270) or 2% (if they earn above £50,270)

• The benefit amount should be reported on a P11D or via payrolling benefits to attract employee tax
• The benefit amount should be reported on a P11D(b) to attract employers' Class 1A NIC

Travel | Compliance guide

Scheme overview and key details

• Partnered through Inspire
• Employers must pay the total cost of the requested travel budget upfront
• There’s no limit on how much can be sacrificed, as long as employees do not fall below the National Minimum Wage in the period in which the deduction is applied (e.g. monthly)
• Employers can download reports for deductions from the Inspire portal

Savings

• Employer National Insurance savings: None
• Employee tax savings: None
• Employee National Insurance savings: 8% (if they earn below £50,270) or 2% (if they earn above £50,270)

• The benefit amount should be reported on a P11D or via payrolling benefits to attract employee tax
• The benefit amount should be reported on a P11D(b) to attract employers' Class 1A NIC