Carers who stay in their employer's home and ministers of religion are being excluded from the removal of the £8,500 benefits in kind (BiK) cap.
The Confederation of British Industry (CBI) is urging the government to cut employee national insurance contributions (NICs) and provide more free childcare places.
Salary sacrifice is a pretty common concept in benefits administration, but it is still fraught with legal risks. Owain Thomas outlines the potential pitfalls and advantages.
Employers could be administering benefits through their payroll and eradicating up to 99% of P11Ds if a proposal by the Office of Tax Simplification (OTS) is implemented.
The leaders of the Office of Tax Simplification's review of the employee benefits and expenses system believe their "radical" recommendations will clean-up the current "complex and burdensome" rules and processes.