What critical state benefit qualification must employees ensure they maintain when sacrificing salary that reduces National Insurance Contributions?

Answer

Qualification for the full State Pension.

State pension entitlement is calculated based on the National Insurance contributions record; therefore, reducing NICs via sacrifice requires management to ensure the record remains sufficient for the full State Pension.

What critical state benefit qualification must employees ensure they maintain when sacrificing salary that reduces National Insurance Contributions?
employmentcompensationtaxbenefitsalary sacrifice