The National Minimum Wage provides a legally binding minimum hourly rate of pay to workers aged 18 or over – with few exceptions.
A salary sacrifice scheme must not reduce an individual’s taxable salary below the National Minimum Wage (NMW), so if an individual is currently earning the NMW she or he is not entitled to receive childcare vouchers within a salary sacrifice scheme unless the employer offers them, free of tax and NICs, over and above the individual’s earnings.
