Does it matter how much an employee earns?

Modified on Thu, 29 Jun 2023 at 10:16 AM

You must ensure that employees’ net pay (salary after vouchers) does not go below the Lower Earnings Limit (LEL). This is to ensure the minimum amount of NI is paid and that employees’ state benefits, such as Statutory Sick Pay, are not affected. Employees must also remain above National Minimum Wage / National Living Wage after salary sacrifice.

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