This calculator works out the impact of the change to salary sacrifice announced by Rachael Reeves on 26th November 2025 that are due to come into force on 6th April 2029 . It compares two scenarios: Scenario A where the full salary sacrifice amount is used, and Scenario B with the new cap of £2,000 applied to the salary sacrifice amount. The calculation details show the cost to both the employee and employer under each scenario, as well as the difference between them.