BIK - Loan and accomodation

Lyn_W3st

I have a client who is taking on two new employees. The first employee is having their exams and membership paid by the company £2600, she is going to pay £1300 back in 1 year. The employer (my client) wants the employee to repay the loan out of the employee's gross pay using salary sacrifice. Am i right in thinking that loaning £1300 is below the £10 outstanding in twelve months and therefore the loan itself is exempt? However, i feel that the employee can only pay them out net pay as it wouldn't qualify for salary sacrifice since April 17 legislation changes.

The second employee that is starting is having a house rented for him. The company are paying his rent and he is contributing £50 per month towards it. The accomodation is a BIK but again the employer wants the employee to make the £50 contribution out of gross salary. I don't think this is allowed as I am sure that accomodation schemes are no longer valid under salary sacrifice.

If anyone could clarify or have any thoughts that would be much appreciated.