You may be aware that the government increased the National Living Wage in April and we have some colleagues with items through NET arrangements or GROSS salary sacrifice arrangements that have been affected.
Please see some Frequently Asked Questions that have come up to assist you further.
Q. How does the National Living Wage (NLW) affect me?
A. As a Trust we have a legal obligation to ensure that no employee salary falls below the NLW, whilst taking a salary sacrifice item.
Q. Why is there a change this year from normal processes with the National living wage and does it affect NET deductions?
A. HMRC have changed the regulations around how the Trust calculates the NLW against NET deductions. A NET deduction is one that is taken from your salary after your tax, NI and pension has already been taken. This was not the case in previous years and therefore we have had to act quickly.
Q. Am I eligible for a salary sacrifice or a NET deduction?
A. This will depend on your current employment details and status. We use a higher living wage value from the current £11.44, called a ‘projected rate’. This ensures the Trust and you have a safety buffer to try and ensure that you don’t fall below the NLW in future years of any salary sacrifice contract and we don’t breach the regulations.
Q. Will I have to return my NET deduction car if I have fallen below the NLW?
A. No, after some extensive negotiation, the Trust has agreed with NHS Fleet Solutions to allow the continued lease for these existing vehicles. Payments will continue and any employee who has been affected will receive a letter explaining this.
Q. I have Home Electronics items and have fallen below the NLW, what happens?
A. If you have been affected by dropping below the NLW, any Home Electronics contracts that have made you fall below will be ‘paused’ until we have confirmation of any NHS pay awards. Your Employment details will then be re-calculated against the NLW and any ‘paused’ Home Electronics will continue until contract completion.
Please note we have outlined appropriate answers above but if you have any queries and require more information, please contact smartsalary@liverpoolft.nhs.uk
The Trust has teamed up with a new Salary Sacrifice provider called LiaisonOneCall.They provide alternative schemes - another car scheme withGMP, Tech, holidays with Hays Travel and other offers
Please click Salary Sacrifice - Liverpool FT Benefits for full details.
**If you wish to register with GMP, the Employer code is LUHFT032148
Contact details
For questions relating to salary sacrifice, please contact the Salary Sacrifice Team by email
paul.hesketh@liverpoolft.nhs.uk
paula.mccabe2@liverpoolft.nhs.uk
smartsalary@liverpoolft.nhs.uk
For any Salary Sacrifice payroll/invoice related queries/issues, please contact
michael.anderson2@liverpoolft.nhs.uk
For any Mersey travel pass/Cycle to work scheme, please contact
david.halpin@liverpoolft.nhs.uk
News and Updates
We are now accepting applications for the new upcoming year, April 2024 - March 2025.
Applications for 2024/25 - We are now accepting applications up to the deadline/cut off period - 3rd November 2024.
Any applications received after this point will be filed and put on hold until the following year - 2025/26.
Payments: The scheme allows employees to spread their *monthly deductions starting from April 2024 to 31st March 2025 - If you wish payments to start from April, please look to apply from February 2024. *The Salary Sacrifice team will provide this figure once application is approved.
The monthly payments 'window' will naturally reduce through the year, this will depend on when the application has been submitted and processed by the Salary Sacrifice team.
For any queries and for relevant 'cut off' payroll points in relation to applications, please contact smartsalary@liverpoolft.nhs.uk
As from 1st April 2020, the Trust will allow the minimum payment for Childcare Vouchers to be reduced to a minimum of £1.
This will be reviewed on a monthly basis, any changes will still need to be received by 2nd of the month to be in time for that month’s payroll - Please note we cannot accept any lower than £1 monthly deduction.
Any queries, please do not hesitate to contact the Salary Sacrifice Team at smartsalary@liverpoolft.nhs.uk
Workforce
Williamson House
4 Stephenson Way
Wavertree Technology Park
Liverpool
L13 1HD
Call: 0151 706 2462
Email: workforce@rlbuht.nhs.uk
[Image - Logo: Facebook] Facebook
[Image - Logo: Instagram] Instagram
[Image - Logo: Twitter]Twitter
© Liverpool University Hospitals NHS Foundation Trust