An employee is being provided with an electric vehicle under a salary sacrifice agreement. The company is also going to pay for the installation of the charging point at her home, which is a tax-free benefit not caught by the OpRA rules, therefore this will be paid for by salary sacrifice too.
I'm not sure how this should affect the monthly salary sacrifice amounts. If, say, it costs £1,000, can this be salary sacrficed as an additional amount in month one, or do monthly salary sacrifice amounts agreed upfront have to all be equal amounts?
i.e. could we have 48 months at £500 for the vehicle lease, plus £1,000 in month one - or should it be 48 equal amounts of £520.83?
Hope that makes sense.