UK reward metrics · Benefits & Lifestyle

What proportion of employees participate in salary sacrifice arrangements?

Source lumi HRBase 219 organisationsFieldwork 2026 H1

31.5%10–24%

31.5% of organisations in the lumi HR community answered “10–24%” on salary sacrifice arrangements participation rate (base: 219 UK organisations, 2026 H1).

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

How UK organisations answered

<10% 30.1% 10–24% 31.5% 25–49% 24.2% 50%+ 14.2%
Salary sacrifice arrangements participation rate (base: 219 organisations, 2026 H1). Percentages percentages may not sum to 100 because of rounding.
Salary sacrifice arrangements participation rate: share of organisations by answer
AnswerShare of organisations
<10%alternative30.1%
10–24%common31.5%
25–49%alternative24.2%
50%+rare14.2%

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

The share of employees taking part in any salary sacrifice arrangement. 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/salary-sacrifice-arrangements-participation-rate
Last updated 19 September 2026 · Data licence: CC BY 4.0 for the figures in the CSV download.

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