Usually this is in return for new or increased entitlements to non-cash benefits.

If your employer provides you with non-cash benefits - such as a company car or medical insurance - you may have to pay tax on them.

Usually this sacrifice of cash entitlement is in return for some form of non-cash benefit.

The impact will differ in each case depending on the specific package of pay and non-cash benefits that make up the salary sacrifice arrangement.

Remember that the reporting requirements for many non-cash benefits are different from those for cash earnings.

This applies to all non-cash benefits in the contract, including any that form part of a salary sacrifice arrangement.

Please note that these provisions apply to childcare vouchers in exactly the same way as to any other non-cash benefits.

Usually the sacrifice is made in return for the employer's agreement to provide them with some form of non-cash benefit.

If you're employed and you receive non-cash benefits from your employer you will have to pay tax on them.

The tax is levied on most non-cash benefits that an employer provides "in respect of employment."