Date posted: 01/12/2006

Audience: HR managers who deal with childcare provision or other salary sacrifice issues.

Action: Replace the existing Employers’ Pension Guide (EPG), Chapter 5 pages on salary sacrifice, issued under cover of EPN112.

Note the guidance and use the model letter text as appropriate.

Timing: Immediate

Salary sacrifice

  1. In our previous guidance on salary sacrifice we described the impact that such arrangements could have on pension benefits. We indicated that the position would be much simpler after 6 April 2006. Now that this date has passed we are issuing the simplified guidance in the attached EPG pages.


This document replaces EPN112


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1 December 2006
Last updated:
24 April 2023