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Making the most of fringe benefits

More than just a salary, the real value of fringe benefits.

1 Nov 2023

Although the rates of national insurance contributions (NICs) for 2023/24 are back down to what they were for 2021/22, fringe benefits still have a definite tax advantage when compared to conventional salary. Even if there is not much, if anything, in the way of income tax saving, directors and employees can avoid NICs. Certain tax advantaged fringe benefits will also mean no, or little, NICs for the employer, with these types of benefit particularly suited to a salary sacrifice arrangement.

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