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Reporting Employer Pension Payments under Salary Sacrifice PAYE

20/05/2019 09:32:01
Do I need to include employer payments to a UK registered pension provider made under a salary sacrifice arrangement with the Director of a Ltd company? a) in FPS reports, and if so, how b) annually in any way at all, and if so, where? Thanks.
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Re:Reporting Employer Pension Payments under Salary Sacrifice PAYE

21/05/2019 12:20:08
Employer contributions into registered pension schemes and employer provided pensions advice are excluded from the April 2017 changes that involve Salary Sacrifice - now known as Optional Remuneration Arrangements. Payments made under successful salary sacrifice arrangements continue to be regarded as employer contributions and not taxable on the employee. There is therefore no need to report the payments on an FPS ( Full Payment Summary).

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