---
title: "Employer Salary Sacrifice Scheme"
ocid: "ocds-b5fd17-a6bf83c1-82c1-427c-8da1-ea1b2332253b"
canonical_url: "https://d3tenders.com/contract/?ocid=ocds-b5fd17-a6bf83c1-82c1-427c-8da1-ea1b2332253b"
markdown_url: "https://d3tenders.com/contract/ocds-b5fd17-a6bf83c1-82c1-427c-8da1-ea1b2332253b.md"
json_url: "https://d3tenders.com/contract/ocds-b5fd17-a6bf83c1-82c1-427c-8da1-ea1b2332253b.json"
source: "Contracts Finder"
current_stage: "Award"
buyer: "H M REVENUE & CUSTOMS"
published: "2023-03-16"
---

# Employer Salary Sacrifice Scheme

Buyer: H M REVENUE & CUSTOMS  
Current stage: Award  
OCID: ocds-b5fd17-a6bf83c1-82c1-427c-8da1-ea1b2332253b

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## Summary

The H M Revenue & Customs has awarded a contract for the "Employer Salary Sacrifice Scheme" to IFF Research. The procurement process involved a direct procurement method with a contract value of £70,000 GBP. The contract period is from 1st March 2023 to 28th February 2024. The project aims to conduct qualitative interviews with employers who utilise pension salary sacrifice schemes to understand their motivations and behaviours. The tender was completed with the award on 1st March 2023, and the tender period ended on 25th November 2022.

This opportunity can benefit businesses in the social research services sector, particularly those experienced in conducting qualitative interviews with employers. Small and medium-sized enterprises (SMEs) are well-suited for this tender due to the project's focus on employer motivations and behaviours regarding salary sacrifice schemes. Interested businesses should consider aligning their expertise in social research services with the detailed insights required for this project to enhance their chances of successful engagement with H M Revenue & Customs.

## Notice

This is a KAI Social Research contract intended to be let through Research and Insights DPS. Employers and employees can gain relief on National Insurance contributions (NICs) if an employee agrees to give up some salary in return for employer pension contribution. Use of pension salary sacrifice has grown rapidly, and HMRC lacks the evidence to understand whether salary sacrifice is effective at incentivising pension saving and provides value for money. HMRC currently has no insight into the behaviours and motivations of employers who offer their employees pensions through salary sacrifice schemes, as employers are not required to report the details of these arrangements to HMRC. HMRC can break down the use of salary sacrifice pension schemes on an individual (employee) level with Annual Survey of Hours and Earnings (ASHE) data, but there is currently no comprehensive data HMRC holds that breaks down the employer population by key characteristics, such as business size or industry. In the first instance, to support advice to ministers on the future of such schemes, detailed and nuanced insight from qualitative interviews with employers who make use of this arrangement is crucial, to both inform future policy and lay a foundation for future quantitative research with this population. We are proposing 50 qualitative in-depth interviews with employers who use pension salary sacrifice schemes to understand the experiences and motivations of these employers, enabling sufficient subgroup analysis by employer size and sector. These interviews will provide in-depth evidence on why salary sacrifice schemes are utilised, explore employer attitudes towards salary sacrifice specifically, and how changes to tax reliefs on pension salary sacrifice arrangements would affect their ability to meet or exceed auto-enrolment obligations. A copy of the full business case can be provided if required.

## Key Details

| Field | Value |
| --- | --- |
| Publication source | Contracts Finder |
| Latest notice | https://www.contractsfinder.service.gov.uk/Notice/53950fe1-9d9b-4839-8250-4b4b0ee690d4 |
| Notice type | Award Notice |
| Procurement type | Standard |
| Procurement category | Services |
| Procurement method | Direct |
| Procurement method details | Single tender action (below threshold) |
| Tender suitability | SME |
| Awardee scale | SME |
| All stages | Award |

## Dates

| Field | Value |
| --- | --- |
| Publication date | 16 Mar 2023 |
| Submission deadline | 25 Nov 2022 |
| Future notice date | Not specified |
| Award date | 1 Mar 2023 |
| Contract period | 1 Mar 2023 - 28 Feb 2024 |
| Recurrence | Not specified |

## Values

| Field | Value |
| --- | --- |
| Tender value | £70,000 |
| Lots value | Not specified |
| Awards value | £70,000 |
| Contracts value | Not specified |

## Status

| Field | Value |
| --- | --- |
| Tender status | Complete |
| Lots status | Not specified |
| Awards status | Active |
| Contracts status | Not specified |

## Buyer

| Field | Value |
| --- | --- |
| Main buyer | H M REVENUE & CUSTOMS |
| Locality | SALFORD |
| Post town | Manchester |
| Postcode | M3 5BS |
| Country | England |
| ITL 1 | TLD North West (England) |
| ITL 2 | TLD3 Greater Manchester |
| ITL 3 | TLD34 Greater Manchester South West |
| Local authority | Salford |
| Electoral ward | Blackfriars & Trinity |
| Westminster constituency | Salford |
| Delivery location | Not specified |

## Supplier

| Field | Value |
| --- | --- |
| Number of suppliers | 1 |
| Supplier names | IFF RESEARCH |

## CPV Codes

### Divisions

- 79 - Business services: law, marketing, consulting, recruitment, printing and security

### Codes

- 79315000 - Social research services

## Release History

- 16 Mar 2023 at 09:49 - Award - Award Notice - https://www.contractsfinder.service.gov.uk/Notice/53950fe1-9d9b-4839-8250-4b4b0ee690d4

## Documents

- https://www.contractsfinder.service.gov.uk/Notice/53950fe1-9d9b-4839-8250-4b4b0ee690d4
  16th March 2023 - Awarded contract notice on Contracts Finder
- https://www.contractsfinder.service.gov.uk/Notice/Attachment/ae46d69b-17ff-4d3e-92f0-0c8aee773d1c
  Redacted contract

## Provenance

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