Employer pension contributions (including those under a salary sacrifice scheme) UNLESS the employee pays contributions out of their net pay (e.g. Net Pay Arrangements)
non-monetary benefits (including those under a salary sacrifice)
any amounts of pay given up under a salary sacrifice scheme (in case the above two do not make it clear!)
Publication of all CJRS claimants in December 2020 can be downloaded here
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09 February 2021 
Julia Ascott, Employment Taxes Specialist
