50.9%Not yet
50.9% of organisations in the lumi HR community answered “Not yet” on 2029 salary sacrifice cap impact assessed (base: 220 UK organisations, 2026 H1).
Figures describe organisations in the lumi HR community, not a random sample of UK employers.
How UK organisations answered
| Answer | Share of organisations |
|---|---|
| Yes modelledalternative | 33.2% |
| High-level reviewrare | 15.9% |
| Not yetcommon | 50.9% |
Common, alternative and rare describe how each answer sits against the community: the most chosen answer is common; an answer chosen by fewer than one in five organisations is rare.
Definition
Captures how far the organisation has assessed the cost impact of the 2029 £2,000 NIC cap on pension salary sacrifice. See the methodology for how the base is built, how not-applicable answers are handled, the public floor, and which organisations are excluded.
Source: lumi HR, UK Reward Metrics, September 2026, lumihr.co.uk/metrics/2029-salary-sacrifice-cap-impact-assessedLast updated 19 September 2026 · Data licence: CC BY 4.0 for the figures in the CSV download.
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