Member

Let us take the example of the employee who takes several jobs. How will her employer know when, or if, she has maximally sacrificed her two salaries without reference to the other? Unless, of course, the salary sacrifice limit is per employment, in which case, I think that everyone will be content, because that is what we are trying to achieve here. But, assuming not, how is the employer to know whether his employee has multiple engagements? Even if he did, how is he going to apportion the allowance between employers so the cap is not broken in aggregate with so many conflicting thresholds, variations, cliff edges and combinations of self-employment, with upper and lower earnings limits? It is just unknowable. How is this going to work? Can it ever work if we are forcing 3.3 million people into self-assessment? Really? How is the employee juggling several jobs going to calculate it anyway?