Changes to the School Teachers’ Pay and Conditions Document from 1 June 2006 mean that teachers in maintained schools and nurseries can now participate in ‘salary sacrifice’ arrangements offered by many local authority employers. These are limited to arrangements for the purpose of providing tax break advantages for recognised activities: childcare, bicycles for work and mobile phones.
Teachers will now be able to take part of their pay as a voucher instead of cash. This part of their salary will not be liable for tax or national insurance.
