Come and hear how you can introduce a Salary Sacrifice arrangements and manage the ongoing process while increasing your knowledge and understanding of additional elements that affect the calculation of a payslip.

It’s your chance to network with likeminded individuals, industry experts and earn your CPD points.

This blended learning course is divided into three parts:

  • Part 1 – Online activities which include reading examples and knowledge tests, and consideration of current practices in the delegates’ own organisations.
  • Part 2 – Classroom sessions that are trainer-led to review; Part 1 content and examine the full course content in detail with examples and exercises, including the use of digital tools where appropriate. There are  opportunities for sharing experiences with other delegates and discussing the application of the content to the workplace.
  • Part 3 – Online activities which include further reading, exercises and knowledge tests, and further enhance your learning.

Why you should attend

This half day course explains the legal and payroll related implications of salary sacrifice schemes and other optional remuneration arrangements.

Using examples, it examines what makes a successful salary sacrifice arrangement, covers the payroll processing and reporting implications, and highlights the potential impact on state benefits.

The course also explains the tax and NICs changes for benefits provided through optional remuneration arrangements, including exclusions and transitional arrangements.

The course is suitable for delegates that have the following suggested roles:

  • Payroll coordinators
  • Payroll supervisors
  • Payroll managers
  • Finance managers
  • Reward managers

What you will learn

By the end of the course, delegates should have an understanding of the underpinning legislation relating to salary sacrifice schemes and other optional remuneration arrangements work.

They should also be able to correctly identify what would be included as a type A or type B arrangement.

Gain awareness of:

  • What is an optional remuneration arrangement?
  • What is salary sacrifice?
  • Why use optional remuneration arrangements?
  • The potential impact on state benefits
  • Which benefits for which arrangements?
  • Creating an effective salary sacrifice arrangement
  • Implications for tax and NICs
  • Legislation and case law
  • Payroll implications

 

Course content

  • Optional remuneration arrangements
    • OpRA rule changes
    • Benefits to OPrA
    • issues to consider
  • Legilsation and Salary Sacrifice case law
    • When payment earnings occur
    • Earnings case law
  • Contractual implications
    • Varying the contract of employment
    • Pensionable eanrnings
    • National Minimum Wage act
  • Effective arrangements
    • When salary sacrifice works
    • When salary sacrifice doesn’t work
    • The role of HMRC
  • Payroll implications
    • Starting and ending salary sacrifice arrangements
    • Gross and Net pay
    • The payslip
  • Salary sacrifice and non cash options
    • Childcare vouchers
    • Cycle to work schemes
    • other vouchers
       

Prior learning required

So that you can get full benefit from the subjects in this course, we recommend that you have attended some of the following;

 

Or

Continuing your learning

Payrolling benefits and legislation update

The option to process benefits-in-kind through the payroll is becoming increasingly popular with employers. 

This one day course serves as a useful ‘bolt-on’ to the salary sacrifice and other optional remuneration arrangements course, as it provides delegates with the opportunity to understand the mechanics of payrolling benefits, as well as providing further insight into the changes to salary sacrifice arrangements with the introduction of optional remuneration arrangements (OpRAs) from April 2017.

P11D, expenses and benefits course

Which provides delegates with the opportunity to gain an awareness of:

  • Tax and NIC rules for expenses and benefits
  • The deadlines associated with reporting expenses & benefits
  • The implications of providing expenses & benefits for employees
  • How to complete forms P11D and P11Db with confidence
  • Calculating taxable benefit and the resultant Class 1A accurately