Salary exchange
Support your clients by highlighting the benefits of salary exchange for them and their employees
Salary exchange is an arrangement where employees exchange part of their salary in return for an employer pension contribution. Because the salary is being exchanged rather than paid directly, neither the employer nor employee will pay National Insurance Contributions on the amount exchanged.
Support for you:
- Adviser guide (PDF, 573KB)
- Example based guide (PDF, 420KB)
- Salary exchange FAQs (PDF, 326KB)
Support for your clients and their employees:
- Employer guide (PDF, 597KB)