What legal restriction dictates the minimum remaining pay an employee must receive after sacrificing salary?
Answer
It cannot reduce the remaining take-home pay below the National Minimum Wage (NMW) or Apprenticeship Wage
The most critical legal hurdle for a valid salary sacrifice scheme is ensuring that the remaining remuneration does not fall beneath the applicable National Minimum Wage or Apprenticeship Wage thresholds for the employee's age group.
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