Before tax and NI
The sacrificed amount is treated before estimated tax and NI, matching the usual payroll treatment where the contract has genuinely changed.
Salary Sacrifice Calculator UK
Estimate reduced cash pay, tax savings and NI savings.
How salary sacrifice is estimated
A salary sacrifice arrangement normally reduces contractual cash pay. This calculator estimates PAYE Income Tax and employee National Insurance on the reduced cash pay, then compares that result with the original salary.
Not all benefits are equal
Some benefits have special benefit-in-kind rules. Pensions, cycle to work and other arrangements may be handled differently by employers.
Source notes
Salary sacrifice wording is based on HMRC guidance checked June 2026. The calculator uses bundled Clear Calculators UK tax and NI rates.