Pay

HMRC does not hold administrative data on the number of employers offering and employees using salary sacrifice schemes. However, estimates based on other information are held.

HMRC analysis of the Annual Survey of Hours and Earnings suggests that around 7.7 million employees made salary sacrifice pension contributions in 2024. That analysis is available here: https://www.ons.gov.uk/surveys/informationforbusinesses/businesssurveys/annualsurveyofhoursandearningsashe

HMRC’s non-structural tax relief statistics publication sets out the estimated number of participants in the cycle to work scheme and is accessible here:

Non-structural tax reliefs - GOV.UK