Understanding pension salary sacrifice

For financial advisers only

On completion of this module you should be able to:

  1. explain the benefits of salary sacrifice
  2. describe what’s required for a valid sacrifice arrangement
  3. explain the potential drawbacks of using salary sacrifice


Salary sacrifice is an extremely tax efficient way of saving for retirement. It offers benefits for both the employee and employer. It’s important that an adviser can articulate the benefits that salary sacrifice can offer and the different options available. They also need to be aware of the potential pitfalls a client could face by entering into a salary sacrifice arrangement.

This module consists of two sections and should take around 60 minutes to complete. It includes a short self-assessment quiz to test what you’ve learned and a 60 minutes CII/PFS accredited CPD certificate can be claimed.

This part of the module looks at the benefits of salary sacrifice for both the employer and the employee. It outlines the possible drawbacks plus what’s required for a valid sacrifice arrangement.

Please read our Technical guide – Salary sacrifice and pensions before moving on to the next part of this module.