Delay salary

Carole

I've often wondered if this is legal? Can an employee opt to delay taking a part of their salary until the last pay period in a year to save on national insurance? I know there are separate rules for directors but what about employees?

Carole

I seeked professional advice.
It seems it is not illegal as such but there should be a genuine reason for reducing the salary. For example working reduced hours on a monthly basis and taking a bonus based on company performance at the end of the year, therefore creating a risk that the bonus may not be paid.