Employers will now need to report all benefits in kind (BiKs) for their employees, including those under the Optional Remuneration Arrangements (OpRAs), to HMRC on form P11D. These changes applied from April 6, 2018. A salary sacrifice arrangement can be agreed to reduce an employee’s entitlement to cash pay, usually in return for a non-cash benefit. This can include childcare vouchers, employer contributions to pension schemes and bicycle and safety equipment. https://bit.ly/2Iu3JR5