Date posted: 01/09/2007


  • HR and Payroll Managers who deal with salary sacrifice issues.


  • Note the changes to paragraphs 5.1.37 and 5.1.41 of the Employer Pensions Guide (EPG). An updated version of the Guide is on the CSP website. If you hold a hard copy of the EPG, please replace the existing section on salary sacrifice with the revised section downloaded from the website.



Salary Sacrifice

Section 5 of the EPG explains salary sacrifice in the context of the CSP arrangements. We have amended the guidance to make it clear that a member’s pension will not be affected if they take part in a salary sacrifice arrangement. We have also updated the guidance to cover nuvos.


This document refers replaces EPN152 and updates guidance in Section 5 of the EPG


Enquiries about content, distribution or to receive in a different format
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Civil Service Pensions
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RG21 4HG

1 September 2007
Last updated:
24 April 2023