top of page

CJRS: guidance updated regarding non-monetary benefits and pension contributions not being reclaima


The Government has updated the section ‘What to include when calculating wages’ to give more information about non-monetary benefits and employer pension contributions under salary sacrifice schemes.


You cannot include the following when calculating wages:

  • payments made at the discretion of the employer or a client - where the employer or client was under no contractual obligation to pay, including:

    • any tips, including those distributed through troncs

    • discretionary bonuses

    • discretionary commission payments

  • non-cash payments

  • non-monetary benefits like benefits in kind (such as a company car), including benefits received in exchange for giving up an amount of pay under a salary sacrifice scheme

  • employer pension contributions, including pension contributions received in exchange for giving up an amount of pay under a salary sacrifice scheme (you can still include pension contributions that the employee makes from their wages, such as through a Net Pay Arrangement pension scheme)

  • amounts of pay given up under a salary sacrifice scheme

4 views
bottom of page