Salary Sacrifice

Salary Sacrifice Car Scheme

Nissan Fleet

What is Salary Sacrifice?

Salary Sacrifice is a scheme that allows you to exchange a portion of your pre-tax salary for non-cash benefits, such as driving away in your dream new Nissan car. By sacrificing a portion of your salary, you can enjoy significant tax savings and benefits that could include:

  • Employees are able choose a brand-new car of their choice which will be leased over an agreed period, all in exchange for a single deduction from their salary, taken before any tax or national insurance deductions are made.
  • Salary Sacrifice works just like any other employee benefits scheme, such as private healthcare, childcare vouchers, and the Cycle to Work scheme.
  • Employees pay less Income Tax and National Insurance because deductions are made from their gross salary. They will, however, need to pay company car tax, or Benefit in Kind (BiK). The leasing agreement sits with the employer, but the vehicle is the employees to use.
  • Savings increase if an Ultra-Low Emission Vehicle (ULEV) or Electric Vehicle (EV) is selected. BiK on EVs is as low as just 2% until the end of the 2024/25 tax year. This makes going green the obvious choice for employees.
  • Just like with a company car, the insurance, breakdown cover, accident management, servicing and maintenance, replacement tyres and even glass repair are all included.
  • It’s an all-employee benefit, providing that any salary sacrificed doesn’t take an employees’ salary below the minimum wage threshold.

Who qualifies for Salary Sacrifice?

Employees who receive their salary through PAYE and have their employer’s agreement – or the employer offers a salary sacrifice scheme to their employees - typically qualify for salary sacrifice program.

How Does it Work?

  1. Choose your vehicle: Employees have the freedom to choose the vehicle that best suits their needs and preferences, including considerations for mileage and duration of use.
  2. Salary Sacrifice Details: The employer or funder provides guidance on the salary sacrifice amount and outlines all associated terms and conditions, such as maintenance, insurance, and Road Fund Licence.
  3. Tax Adjustments: Following notification to HM Revenue & Customs (HMRC), the employee's salary is adjusted accordingly, reflecting the agreed-upon sacrifice and any necessary tax code adjustments.

If your employer or funder includes Nissan vehicles as part of your scheme, explore our range of vehicles below to find the perfect fit for your needs and preferences.

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Benefitting All

It's not just employees that benefit from a Salary Sacrifice scheme; employers also reap the rewards.

Employer Salary Sacrifice benefits could include:

  • Attract and retain the best talent
  • Premium employee benefit with minimal cost
  • No upfront costs with no early termination fees
  • Class 1A National Insurance savings
  • Grey fleet risk reduction and meet duty of care
  • Supports Corporate, Social and Responsibility (CSR) goals
  • Reduce employee emissions and fuel costs
  • Helps work toward Green House Gas (GHG) scope targets
  • 24/7 Breakdown and accident management
  • The leasing company handles employee interaction and engagement  
discuss your scheme with our fleet experts

Employee Salary Sacrifice benefits could include:

  • Choice of a brand-new vehicle every 3-4 years
  • No upfront payment required
  • No hidden costs
  • No early termination fees
  • Roadside assistance covered
  • Insurance, road tax, maintenance and servicing included to mitigate
    unexpected service bills
  • 24/7 driver support
  • Flexible mileage with terms and conditions
  • Optional lifestyle protection in case of early termination

Discover our range

Nissan LEAF

The 100% electric family car.

Available with a 39 kWh or a powerful 59 kWh battery, with sleek aerodynamics and advanced technologies that give you more confidence on the road. Discover an all-new way of driving. You’ll be amazed by the Nissan LEAF.

Discover LEAF

Nissan ARIYA

The 100% electric coupe crossover.

The Nissan ARIYA crossover with e-4ORCE3 technology is the start of a new era of seamless, intuitive and adaptive experiences both onboard and offboard. All packaged in a sophisticated exterior design, inspired by timeless Japanese futurism. 

Discover ARIYA

Nissan Qashqai

When you want all the advantages of electrified driving without compromising on style and comfort, choose the Nissan Qashqai with e-POWER1 technology - a unique technology that gives you the pleasure of electrified driving. Alternatively, get the Nissan Qashqai with Mild Hybrid technology which delivers responsive acceleration and a smooth drive.

Discover Qashqai

Nissan Juke

Introducing the electrifying Nissan Juke, the Hybrid Coupe Crossover that puts the fun back in urban driving. At first sight, its bold design is meant to turn heads. Once inside, you’ll be captivated by the premium details and advanced technologies. Press the accelerator pedal and feel the smoothness of the electric motor as well as the powerful petrol engine for a responsive and thrilling ride.

Discover Juke

NISSAN X-TRAIL

Introducing Nissan’s latest family adventure crossover, powered by either unique e-POWER1 or Mild Hybrid engine, for invigorating performance. For superior control and a unique electrified experience, choose e-4ORCE4 technology, the all-wheel drive version associated to e-POWER. The Nissan X-Trail also offers versatility by having seating layouts for up to 7 seats2

Discover X-Trail

If you are a leasing provider, we provide flexible terms to integrate our Nissan range into your salary sacrifice program. Alternatively, if you are a Fleet Manager looking to enhance your employee benefits, we can provide cars for your employees via salary sacrifice. Please click here to request a call back from one of our Corporate Sales Team.

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Take the next Steps

BIK figures are based on HMRC’s quoted rates for the tax year 2025/26. Information does not constitute financial advice. You may want to seek advice from a tax advisor

It is your responsibility to stay alert,drive safely and be in control of the vehicle at all times. Driver assist features have speed and other limitations and should not be solely relied on. For more information, please refer to the owner’s manual or visit www.nissan.co.uk/techterms

1e-POWER is a unique technology, it is not a 100% Electric Vehicle & requires petrol to fuel the electric motor. Search "Nissan e-POWER" for more details

2Feature available depending on version, as standard or only as option (at an extra charge)

3e-4ORCE all-wheel drive available on 87kWh versions.

4e-4ORCE is available on all X-Trail grades except Visia