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Salary Sacrifice Readiness Checklist

Work through each item to assess whether salary sacrifice is right for you.

28 September 2026
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1. Understand how salary sacrifice works

Confirm you understand that salary sacrifice reduces your gross salary in exchange for higher pension contributions, and that both tax and NI are saved.

2. Check if your employer offers salary sacrifice

Not all employers offer this arrangement. Ask your HR department whether salary sacrifice is available and what the specific terms are.

3. Calculate your potential tax savings

Use a salary sacrifice calculator to see how much Income Tax and National Insurance you could save based on your current salary and proposed sacrifice amount.

4. Consider the impact on mortgage and loan applications

Lenders assess your income when deciding how much to lend. Reduced salary could affect your borrowing capacity. Get independent financial advice if needed.

5. Check how salary sacrifice affects benefit entitlement

Reduced salary may impact means-tested benefits like Universal Credit, Housing Benefit, or Tax Credits. Check with your local authority or benefits adviser.

6. Review your pension Annual Allowance

Ensure your total pension contributions (including employer contributions from salary sacrifice) do not exceed the Annual Allowance (£60,000 for 2024/25).

7. Check your pension scheme rules

Understand any restrictions on salary sacrifice in your workplace pension scheme, including minimum or maximum contribution limits.

8. Compare with regular contribution methods

Calculate whether salary sacrifice provides better value than making regular pension contributions after receiving your full salary.

9. Understand when changes can be made

Salary sacrifice arrangements are usually irrevocable until the next tax year or after a life event. Make sure you can commit to the arrangement.

10. Check impact on life insurance and sick pay

Reduced salary may affect death-in-service benefits and sick pay. Review your employer policies to understand any implications.

Next Steps

Once you have assessed whether salary sacrifice is right for you, take action: