If Marcie's # 225
earnings are derived from being on or near the minimum wage, then there is a double hit for her because she also can not salary sacrifice to save 12 per cent National Insurance, if such an arrangement would take her pay below the level of the applicable minimum wage rate (# 7.83 per hour in 2018/19 for those aged 25 and over).3 Anne Fairpo said: «One of the concerns about allowing the lowest earners to sacrifice salary has been the risk of their pay dropping below the point at which entitlement to contributory benefits is triggered (the Lower Earnings Limit - # 116 per week in 2
earnings are derived from being on or near the
minimum wage, then there is a double hit for her because she also can not salary sacrifice to save 12 per cent National Insurance, if such an arrangement would take her pay below the
level of the applicable
minimum wage rate (# 7.83 per hour in 2018/19 for those aged 25 and over).3 Anne Fairpo said: «One of the concerns about allowing the lowest earners to sacrifice salary has been the risk of their pay dropping below the point
at which entitlement to contributory benefits is triggered (the Lower
Earnings Limit - # 116 per week in 2
Earnings Limit - # 116 per week in 2018/19).