Saalry sacrifice

kazflan

If an employee or director sells holidays back to the company, can the full value they are due to receive be paid into their pension through a salary sacrifice scheme?? Can this also be done for income received from shares?
I believe this can be done and will not have to be posted through payroll therefore attracting tax & NI.
This is a new area to me and have been asked to explain it, so any help will be really appreciated.

deanshepherd

Yes for selling holiday back.

Income from shares? Do you mean a dividend?

kazflan

Salary Sacrifice

It is income realized on granted restricted stock units. It is taxable income and would normally be added to gross pay.