UK reward metrics · Pensions & Savings

What percentage of UK organisations have employer NIC savings shared with employees in place?

Source lumi HRBase 192 organisationsFieldwork 2026 H1

9.4%in place

9.4% of organisations in the lumi HR community have employer NIC savings shared with employees in place; a further 7.8% have it partly in place (base: 192 UK organisations, 2026 H1).

Figures describe organisations in the lumi HR community, not a random sample of UK employers.

How the base splits

In place 9.4% Partly in place 7.8% Not in place 82.8%
Share of the 192 organisations assessed, 2026 H1. Organisations answering not applicable or don’t know are excluded from the base.

What organisations answered

Employer NIC savings shared with employees: share of organisations by answer
AnswerShare of organisations
No59.8%
Yes partially5.6%
Yes fully6.8%
No sal-sac scheme27.8%

Definition

Indicates whether employer NIC savings from salary sacrifice are passed back to employees — wholly, partly, or not at all. See the methodology for how the base is built, how not-applicable answers are handled, the public floor, and which organisations are excluded.

Cite this figure
Source: lumi HR, UK Reward Metrics, September 2026, lumihr.co.uk/metrics/employer-nic-savings-shared-with-employees
Last updated 19 September 2026 · Data licence: CC BY 4.0 for the figures in the CSV download.

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