Salaried workers and salary sacrifice schemes

Closed 1 Mar 2019

Opened 17 Dec 2018


The Government is committed to ensuring that all workers are paid at least the National Minimum Wage or National Living Wage. The Government is also committed to supporting employers to comply with National Minimum Wage legislation, so that they get it right first time without the need for enforcement action.

This consultation seeks views on proposed changes to the National Minimum Wage Regulations which relate specifically to salaried hours work and where employers feel National Minimum Wage rules unfairly penalise them without generating any benefit or protection for workers. It also seeks views on the practical operation of salary sacrifice schemes. 


  • SMEs (small and medium businesses)
  • Large businesses (over 250 staff)
  • Trade bodies
  • Medium business (50 to 250 staff)
  • Micro business (up to 9 staff)
  • Small business (10 to 49 staff)
  • Retail
  • Landlord


  • Workplace rights
  • National Minimum Wage
  • Pubs
  • Regulation