A salary sacrifice should not reduce your cash pay to below the National Minimum Wage. See http://www.hmrc.gov.uk/specialist/salary_sacrifice.pdf for more information.
For current National Minimum Wage rates visit http://www.hmrc.gov.uk/nmw/.
See Also
Childcare Voucher Help
Lower Earnings Limit
Over 65 Tax Allowance
Salary Sacrifice Schemes
Childcare Voucher Salary
Salary Sacrifice Warning
Employees' National Insurance Rates and Bands
