Salary sacrifice & Minimum Wage

smith · February 21

Interesting query for a Friday afternoon.

We have a client, Mr X. Mr X is a director of Company A, who is the holding company for Company B.

Mr X has a contract of employment with Company B and is not a director.

His salary is £50k pa and he's looking to sacrifice his March pay in its entirety, in favour of his pension.

Question...

Can he?

If he's an employee, he'll still have to satisfy the NMW for the period in question (i.e. March).

But... Does his directorship of Company A change this?

Thanks in advance...