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Salary sacrifice and other optional remuneration arrangements

Course

Online

£ 484 VAT inc.

Are you ready to get to the next level?

  • Type

    Course

  • Level

    Beginner

  • Methodology

    Online

  • Class hours

    1h

  • Duration

    6 Weeks

  • Start date

    August
    other dates

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

Facilities

Location

Start date

Online

Start date

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About this course

By the end of the course, you 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

Payroll Co-ordinators, Payroll Supervisors, Payroll Managers, Finance Managers & Reward Managers.
This course is not designed for those new to payroll. For those new to payroll or require a refresher, the Payroll Technician Certificate or Introduction to Payroll courses are more suitable. If you are unsure on which course is best for you, contact us here.

So that you can get full benefit from the subjects in this course, we recommend that you have attended some of the following:
- Introduction to income tax & NICs
- Essential Additions to Payroll Basics
- Introduction to Payroll
- Introduction to Statutory Payments

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Reviews

This centre's achievements

2020

All courses are up to date

The average rating is higher than 3.7

More than 50 reviews in the last 12 months

This centre has featured on Emagister for 14 years

Subjects

  • Benefits
  • Payroll
  • Tax
  • Pensions
  • Holiday Pay
  • PAYE
  • NICs
  • RTI
  • Student loan
  • Apprenticeship levy
  • Remittances

Teachers and trainers (1)

CIPP trainer Trainer

CIPP trainer Trainer

CIPP Trainer

Course programme

Optional remuneration arrangements

- OpRA rule changes

- Benefits to OPrA

- Issues to consider


Legislation and Salary Sacrifice case law

- When payment earnings occur

- Earnings case law


Contractual implications

- Varying the contract of employment

- Pensionable earnings

- 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

Salary sacrifice and other optional remuneration arrangements

£ 484 VAT inc.