What happens if an employee leaves before the end of the scheme?
Early leavers: In order for salary sacrifice to be considered as effective, the employee cannot be given a simple right to return the computer and revert to their original gross salary (also see cancellation rights under consumer credit legislation). If the employee is given this as an option or right, then the sacrifice may be ineffective and the tax/NIC exemption for the benefit of the computer equipment may be lost.
