NI changes from 6th April 2022 (pdf, 116Kb)
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1. Parental Pay and childcare vouchers
An employer is not permitted to reduce an employee’s Statutory Payments (SSP, SMP, SPP, or SAP) for any salary sacrifice arrangement. However, the employer can continue to deduct PAYE, NI, employee pension, trade union deductions, or payroll giving as appropriate.
If an employee received non-cash benefits - e.g. childcare vouchers – before starting Statutory Parental Leave, the employer must continue providing those benefits. Even though an employee may have agreed to a lower gross pay in order to receive childcare vouchers the employer is not permitted to reduce gross or net SMP etc to offset the cost of those benefits during the Statutory Parental Leave period.
If you record salary sacrifice as a deduction from gross pay, you will need to remove the sacrifice deduction from the employee’s payslip if there is no other income but Statutory Payments (SSP, SMP, SPP or SAP).
HMRC’s guidance on this issue is covered in Pages 5 -9 and Page 15
of the following PDF