Are all employees who are parents able to make a salary sacrifice for CCVs?
A parent or legal guardian of a child under 16 whose salary does not fall below the National Minimum Wage (NMW) after the amount of CCV has been taken from gross pay is able to salary sacrifice. However, employees whose pay may fall below the Lower Earnings Limit (currently £4860 for the 2008/09 tax year) after the amount for CCV has been taken from gross pay may be disadvantaged and should consider whether it is in their best interest to salary sacrifice. Click here for information on the NMW.