Example

Salary sacrifice on £100,000

A worked example focused on personal allowance taper territory and why modelling this threshold matters.

Worked example2 min readRuleset 2025-26Reviewed by PayPath UK editorial reviewMethodology

Scenario

Around £100,000, salary sacrifice can do more than reduce tax on the sacrificed amount. It can also preserve personal allowance.

Why this threshold is important

When adjusted income moves above £100,000, personal allowance tapers away. That can make the effective marginal rate unusually high.

How to use PayPath here

Run the relevant calculator for your live numbers, review the methodology if the assumptions matter to your decision, and save the strongest scenarios in the workspace if you are comparing more than one option.