Ms How added the taxation treatment of salary sacrifice benefits may be undergoing its most radical change for over 10 years and employers will need to reflect these changes in their benefit designs moving forward.
Richard Ross, chartered financial planner and chartered wealth manager at Chadwick's, said: "I would think most advisers use salary sacrifice solely for enhancing pension contributions and it looks likely this will be able to continue.
"It is difficult to see how the chancellor would differentiate between pension schemes on salary sacrifice and non-contributory bases.
"Salary sacrifice seems to be being used for an increasing range of benefits from health screening to bicycles.
"The potential for change has been well communicated; it really should be no surprise that there is likely to be some tightening of criteria."
