Skip to main content
WUHLD
← Back to insights

Employee Communications Strategy for Estate Planning Benefits: Engagement Tactics That Work

· 19 min

Executive Summary

UK employers face a quantified and severe benefits communication gap: only 11% of employees receive regular communication about their benefits, 40% of employers leave benefits take-up entirely to employee initiative, and 76% of employers identify employees not knowing where to start as the primary barrier to financial wellbeing support. Estate planning benefits -- will-writing services, pension death benefit nominations, and beneficiary designations -- are particularly susceptible to this failure because they require engagement with mortality, legal formality, and family complexity. The inclusion of unused pension funds within Inheritance Tax estates from 6 April 2027 transforms this communication shortfall into an operational imperative: employers who encouraged pension accumulation must now communicate the changed estate planning consequences. This article presents a communications framework grounded in behavioural science evidence from the Behavioural Insights Team and the Department for Work and Pensions, structured around life-event triggers, multi-channel delivery, and regulatory compliance boundaries.

1. The Benefits Communication Crisis: Why Estate Planning Benefits Underperform

1.1 Quantifying the Communication Gap

The scale of benefits communication failure across UK employers is documented by multiple independent research programmes, each identifying consistent patterns of passive provision and employee disengagement. The Chartered Institute of Personnel and Development Reward Survey: Focus on Employee Benefits 2026, surveying 1,059 reward and HR decision-makers, found that 22% of employers have not set clear objectives for the employee benefits they provide.1 Among those with objectives, the most common goals are retention (44%) and engagement (37%), yet fewer than one-third connect benefits to productivity or broader business performance. Critically, 15% of employers with stated objectives never review benefits against them, and only one-third of organisations conducting reviews report that benefits fully meet their goals.1

The Drewberry Employee Benefits and Workplace Satisfaction Survey 2025, sampling 1,000 working-age UK professionals, reveals that the communication failure extends to the employee experience. Only 11% of employees receive regular communication about their benefits; 34% receive occasional communication; 25% never receive it; and 22% are informed solely upon joining.2 The consequences are predictable: just 36% of employees fully understand their benefits, down from 44% in the prior year, and 67% either lack awareness of or do not use additional services within core benefits.2

The Group Risk Industry Body research, conducted by Opinium across 500 HR decision-makers in January 2025, identifies the structural cause: 40% of employers leave benefits take-up to employees to initiate themselves.3 Communication channels, where they exist, remain static -- welcome packs (30%), staff handbooks (28%), first day of employment (24%), and email campaigns (22%) -- with only 21% of employers communicating benefits before the first day of employment.3 This reliance on induction-stage documentation, without systematic reinforcement, creates a single exposure model fundamentally inadequate for benefits requiring ongoing engagement.

1.2 Why Estate Planning Benefits Are Particularly Vulnerable

Estate planning benefits sit at the intersection of three communication barriers that distinguish them from other benefit categories. The Reward and Employee Benefits Association Financial Wellbeing Research 2025 finds that 76% of employers identify "employees not knowing where to start" as the primary barrier to improving financial wellbeing support, 72% cite lack of joined-up support, and 69% cite lack of communications.4 These barriers are amplified for estate planning benefits by the nature of the subject matter.

First, estate planning requires engagement with mortality and incapacity -- topics that trigger avoidance behaviours absent from benefits such as gym memberships or retail discounts. Second, the operational steps are procedurally complex: completing expression of wish forms for pension death benefits, providing will instructions to a solicitor, and reviewing beneficiary designations across multiple schemes. Third, the connection between a workplace benefit (a will-writing service, a pension nomination form) and the employee's personal estate planning is poorly articulated in most benefits literature. As People Management has reported, based on a Chase de Vere/Lightbulb survey of 300 UK businesses, 41% of companies fail to provide regular updates on available benefits, leading to organisations "throwing money down the drain" by funding benefits that employees neither understand nor use.5

2. Why Estate Planning Benefits Require Distinct Communication Tactics

2.1 Behavioural Barriers Identified by Government Research

The Department for Work and Pensions report "Lessons on Pensions Engagement," published in October 2024, provides a comprehensive analysis of why employees fail to engage with future-oriented financial planning -- findings directly transferable to estate planning communication. The report identifies five principal barriers: inertia (the tendency toward inaction when decisions are uncomfortable or perceived as non-urgent), present bias (the difficulty of valuing distant future benefits when immediate concerns dominate), the hassle factor (friction in navigating administrative processes), choice overload (paralysis when too many options are presented simultaneously), and the knowledge gap (insufficient understanding of how financial products interact).6

The DWP report defines engagement as comprising three components: cognitive (understanding what the benefit is), emotional (feeling connected to its purpose and in control of outcomes), and behavioural (taking specific action).6 Most benefits communication addresses only the cognitive component -- providing information about what estate planning benefits exist. The emotional and behavioural components, which require employees to feel that the benefit is personally relevant and to take concrete action, are systematically neglected.

2.2 The Emotional Dimension of Estate Planning Communication

Estate planning communication must address mortality salience -- the discomfort triggered by confronting personal death -- without resorting to alarmist language or emotional manipulation. The DWP report notes that individuals with lower incomes perceive financial advice as "not for people like them," a finding with direct implications for estate planning communication in organisations with diverse pay bands.6 The CIPD Good Work Index 2025, surveying 5,019 working adults, found that 31% of employees report money worries negatively affecting work performance, rising to 37% for those earning under GBP 40,000.7 For lower-paid employees, estate planning may appear irrelevant or inaccessible, despite these employees being disproportionately reliant on employer-provided death-in-service benefits as their sole life cover.

Effective estate planning communication reframes the subject from "dealing with death" to "ensuring workplace benefits work as intended." This reframing aligns with Behavioural Insights Team research demonstrating that language choice materially affects engagement: in a controlled trial with Scottish Widows involving 2,223 participants, reframing pension contributions as "investing" rather than "saving" increased recommended contribution levels by 34%.8 Applied to estate planning, this suggests that messaging framed around "making sure nominations are current" or "ensuring benefits reach the right people" will outperform language emphasising mortality or inheritance.

2.3 Personalisation and Concrete Language

The Behavioural Insights Team's pension engagement research provides further evidence for specific communication tactics. Personalised video communications achieved a 67% viewing rate, with over half of viewers taking further action and more than a quarter acting within 24 hours.8 The research also found that tangible explanations -- such as "a 12% contribution would keep you above the poverty line" -- doubled the proportion of respondents recommending higher contributions compared with abstract percentage-based messaging.8 The DWP report reinforces this finding: using pound values instead of percentages improved understanding, and visual summaries significantly improved comprehension across all demographics.6

For estate planning communication, this evidence supports providing employees with concrete, personalised information: the value of their death-in-service benefit, the name currently recorded on their pension nomination form, and the specific actions required to review or update these designations. Abstract statements about "the importance of estate planning" are unlikely to drive behavioural change.

3. The April 2027 Catalyst: Communicating Pension Inheritance Tax Changes to the Workforce

3.1 Scope of the Change

From 6 April 2027, most unused pension funds and death benefits will be included in the deceased's estate for Inheritance Tax purposes.9 This represents a structural change in the relationship between workplace pension accumulation and estate planning. The government estimates that from approximately 213,000 estates with inheritable pension wealth in 2027-28, 10,500 will newly face IHT liability and 38,500 will pay more IHT, with an average increase of approximately GBP 34,000.9 The provisions are contained in Finance (No. 2) Bill 2025-26, which completed Public Bill Committee Stage on 3 February 2026 and awaits Report Stage in the House of Commons.

The distinction between benefit types is critical for employer communications. Death-in-service benefits payable from registered pension schemes are explicitly excluded from the new IHT scope.10 Spousal and civil partner exemptions are maintained, as are charity exemptions. The IHT exposure applies primarily to unused pension funds directed to adult children, extended family, or other non-exempt beneficiaries. Personal representatives -- not pension scheme administrators -- will be liable for reporting and paying IHT, and may direct scheme administrators to withhold up to 50% of benefits for up to 15 months to cover the liability.10

3.2 Why This Is a Communication Matter for HR Teams

The April 2027 changes create a communication obligation for employers that extends beyond technical tax compliance. Employers have actively encouraged pension saving through auto-enrolment (with minimum combined contributions of 8% of qualifying earnings), additional voluntary contribution campaigns, and salary sacrifice arrangements.11 Employees who responded to these encouragements may now face IHT exposure on their pension accumulations that their previous planning did not anticipate.

The communication imperative is threefold. Employees need to understand: (a) that pension wealth accumulated through workplace schemes may now be within IHT scope; (b) that death-in-service benefits remain excluded, requiring clear differentiation between scheme components; and (c) that pension death benefit nominations should be reviewed in light of the changed tax treatment, particularly where benefits are directed to non-exempt beneficiaries. This communication sits within the employer's existing pension communication responsibilities and does not require specialist estate planning expertise to deliver.

3.3 The Targeted Support Regime as a Complementary Channel

The Financial Conduct Authority's targeted support regime, established under Policy Statement PS25/22 and effective from 6 April 2026, allows firms to make limited pension and investment recommendations to groups of consumers with common characteristics without full individualised suitability assessments.12 Government secondary legislation will enable workplace pension providers to deliver targeted support communications to members. Benefits communicators should coordinate with pension providers to leverage this new channel, which permits group-level communications about the IHT implications of pension accumulation -- a form of support complementing employer-led general awareness campaigns without crossing the regulated advice boundary.

4. The Communications Framework: Life Events, Behavioural Design, and Multi-Channel Delivery

4.1 Life-Event Triggers as Communication Architecture

Rather than relying on periodic broadcast communications that compete for attention with all other workplace messaging, estate planning benefits communication achieves highest impact when aligned with life-event moments where relevance peaks and receptivity is elevated. The DWP "Lessons on Pensions Engagement" report identifies that "linking pension engagement to life events creates natural touchpoints" and that multiple communication channels are required to reach diverse audiences.6 GRiD research confirms that new employees are most receptive to benefits information during induction, yet only 21% of employers communicate benefits before the first day of employment.3

A life-event communication framework for estate planning benefits maps the employee lifecycle to specific communication actions:

Pre-employment and offer stage. Include estate planning benefits in the employer value proposition documentation. Communicate the availability of will-writing services and death benefit nomination processes as part of the total benefits package. Channel: offer letter supplements and pre-boarding digital materials.

Induction (first 30 days). Complete pension death benefit nomination forms as part of the onboarding administrative checklist. Introduce the will-writing benefit with a clear, single-action call to action. Channel: induction workshops, benefits platform walkthroughs, line manager one-to-one meetings.

Marriage, civil partnership, or cohabitation. Prompt nomination reviews across pension and group life schemes. Communicate the significance of updating beneficiary designations following relationship changes. Channel: automated HR system triggers linked to payroll status changes.

Birth or adoption. Communicate guardianship considerations alongside nomination reviews. Position the will-writing benefit as directly relevant to new parents. Channel: parental leave correspondence and return-to-work checklists.

Bereavement. The CIPD Health and Wellbeing at Work Survey 2025 reports that 67% of organisations provide bereavement support.13 Existing bereavement support infrastructure provides a natural gateway for estate planning awareness: employees supporting bereaved colleagues, or returning from bereavement leave, are acutely aware of the consequences of inadequate planning. Channel: integration with employee assistance programme bereavement pathways, with appropriate sensitivity to timing.

Divorce or separation. Nomination forms referencing former spouses become critical compliance risks. Automated prompts to review all beneficiary designations should be triggered by disclosed relationship changes. Channel: confidential HR correspondence.

Significant birthdays (50, 55, 60). As employees approach retirement, the April 2027 pension IHT changes become directly relevant to their accumulated pension wealth. Milestone birthday communications provide a non-intrusive prompt to review estate planning arrangements. Channel: personalised letters or digital communications incorporating pension valuation data where available.

Approaching retirement (within five years). The most intensive communication touchpoint. Employees should receive specific information about the IHT treatment of their pension fund, the distinction between death-in-service benefits and unused pension funds, and the importance of coordinated nomination and will reviews. Channel: pre-retirement planning sessions, individual pension provider communications under the targeted support regime.

4.2 Behavioural Design Principles Applied to Estate Planning

Five behavioural design principles, drawn from the BIT and DWP evidence base, structure effective estate planning communication:

Personalisation. Generic messaging about "the importance of estate planning" fails to create emotional connection. Personalised communications -- referencing the employee's own benefit entitlements, nomination status, or pension accumulation -- achieve materially higher engagement. The BIT personalised video trial demonstrated a 67% viewing rate, compared with industry benchmarks of 1-7% for email click-through rates.8

Concrete language. Replace abstract concepts with specific, tangible information. Rather than "review your pension nominations," communicate "the person currently named to receive your GBP [X] pension benefit is [name] -- is this still correct?" Using pound values rather than percentages and specific names rather than categories improves comprehension across all demographic groups.6

Social proof. Normalise estate planning as a standard workplace activity rather than an exceptional or morbid exercise. Communications referencing participation rates ("78% of colleagues in your department have completed their nomination review") leverage peer comparison to reduce avoidance behaviours. The BIT research on future-self reflection, which increased pension contribution intent by 11% (equivalent to 800,000 young people), demonstrates the power of connecting present actions to future outcomes through relatable framing.8

Simplification. Present one action per communication. The DWP report identifies choice overload as a primary barrier to engagement.6 An estate planning communication that simultaneously asks employees to write a will, review nominations, consider lasting powers of attorney, and assess their IHT exposure will trigger disengagement. A sequenced approach -- "this month: check your pension nomination" followed by "next quarter: explore the will-writing benefit" -- maintains momentum while avoiding paralysis.

Reframing. Reframe estate planning from "preparing for death" to "making sure workplace benefits deliver for the people that matter." This reframing aligns with the BIT evidence that substituting "invest" for "save" increased pension contributions by 34%.8 For estate planning, reframing nomination forms as "directing your workplace benefits" rather than "death benefit nominations" reduces mortality salience while maintaining accuracy.

4.3 Multi-Channel Delivery and the Repetition Principle

Practitioner evidence from the Reward and Employee Benefits Association indicates that employees need to encounter a message multiple times before retention occurs, with face-to-face events driving a 60% or greater increase in engagement compared with the previous month, and weekly newsletter features increasing long-term engagement by 50%.14 The DWP report corroborates this multi-channel requirement, noting that face-to-face support is preferred by four in five early-career employees.6

A 12-month estate planning communications calendar integrates multiple channels:

Quarterly email campaigns. Low individual engagement but necessary for reach. Each email addresses a single action (Q1: nomination review; Q2: will-writing benefit; Q3: lasting power of attorney awareness; Q4: year-end estate planning review). Wednesday or Thursday lunchtime delivery optimises open rates for webinar invitations.14

Biannual face-to-face sessions or webinars. Scheduled to coincide with benefits enrolment windows or key regulatory dates (April 2027 for the pension IHT changes). Content delivered by financial education providers operating within the guidance boundary, not regulated advice territory.

Line manager briefings. Equip line managers as benefits champions through briefing packs, video guides, and additions to one-to-one meeting agendas. Line managers are the most trusted workplace communication channel for benefit-related messages and provide the human connection that digital channels cannot replicate.14

Total reward statements. Used by 35% of multinationals in 2025, up from 27% in 2024, total reward statements provide a vehicle for incorporating estate planning benefit values alongside pension, insurance, and other benefit components.14 Including the value of employer-funded will-writing services and the current nomination status within total reward statements normalises estate planning as part of the overall benefits package.

Payslip messaging. From April 2027, mandatory payrolling of benefits in kind will change how employer-funded will-writing services are reported.15 This operational change creates a natural communication moment: where estate planning benefits appear on payslips as taxable benefits, employers should proactively communicate the tax treatment to avoid employee confusion and to reinforce the benefit's availability.

5. Navigating the Regulatory Boundaries in Estate Planning Communications

5.1 The Welfare Counselling Exemption: ITEPA 2003 Section 210

The welfare counselling exemption under the Income Tax (Earnings and Pensions) Act 2003 s 210, as implemented by SI 2000/2080 and amended by SI 2020/291, is directly relevant to how estate planning content is delivered through employee assistance programmes. The exemption covers counselling on stress, workplace problems, debt issues, substance dependency, bereavement, and health conditions.16 It specifically excludes "advice on finance (other than advice on debt problems)" and "legal advice."16

Estate planning advice -- encompassing will drafting, trust structures, tax mitigation, and beneficiary strategy -- falls outside the exemption on multiple grounds. Any estate planning services delivered through an EAP therefore constitute a taxable benefit in kind. Benefits communicators must ensure that estate planning awareness content is separated from qualifying welfare counselling services, as a single non-qualifying element risks tainting the exemption for the entire programme. The exemption requires availability to all employees on similar terms and extends only to employees, not dependants.16

5.2 The Advice-Guidance Boundary

The FCA advice-guidance boundary determines what benefits communicators can say in estate planning communications. General financial education -- awareness of the need for wills, the importance of nomination reviews, the existence of lasting powers of attorney, and the April 2027 pension IHT changes -- falls within guidance and is permissible without FCA authorisation.12 Individualised recommendations -- specific trust structures, tax mitigation strategies tailored to an employee's circumstances, or recommendations about pension drawdown in light of IHT exposure -- constitute regulated financial advice.

Practical implications for communication wording are significant. Permissible language includes: "consider reviewing pension nominations to ensure they reflect current circumstances" and "the will-writing benefit is available to support estate planning needs." Language that crosses the regulatory line includes: "employees with pension pots above GBP 325,000 should consider setting up a bypass trust" or "nominating a discretionary trust as pension beneficiary would reduce IHT exposure." Benefits communicators should develop approved messaging templates, reviewed by compliance functions, that maintain the guidance boundary across all channels.

5.3 Benefit-in-Kind Treatment and Communication Implications

Employer-funded will-writing services exceeding the GBP 50 trivial benefits threshold under ITEPA 2003 s 323A must be reported as benefits in kind.15 From April 2027, mandatory payrolling of benefits in kind will require employers to calculate and deduct income tax through PAYE in real time rather than reporting annually through P11D.15 Benefits communicators must explain this tax treatment when promoting will-writing services: employees who are unaware that a benefit attracts income tax may perceive the payroll deduction as an unwelcome surprise, undermining engagement with the benefit itself. Transparent communication about the tax treatment, alongside the benefit's value, maintains trust in the benefits offering.

5.4 Accessibility and Inclusivity in Communication Design

The CIPD Health and Wellbeing at Work Survey 2025 reports that 75% of employers support employees with caring responsibilities and 67% provide bereavement support.13 Extending this inclusive approach to estate planning communications requires consideration of format accessibility (WCAG compliance for digital materials, given that 24% of working-age adults in the UK report a disability per the Family Resources Survey 2023-24), language accessibility (avoiding legal jargon in initial awareness communications while maintaining technical accuracy in supporting materials), and schedule accessibility (ensuring sessions are available to shift workers, part-time employees, and remote colleagues).1714 The income-related disparity in financial wellbeing -- with only 35% of those earning under GBP 20,000 able to keep up with bills without difficulty -- demands that estate planning communications avoid framing the subject as relevant only to higher earners.7

Conclusion

The evidence base for improved estate planning benefits communication is compelling and convergent. Four independent research programmes -- CIPD, Drewberry, GRiD, and REBA -- confirm a systemic failure in UK benefits communication that leaves estate planning benefits particularly underserved. The behavioural science evidence from the DWP and BIT demonstrates that personalisation, concrete language, life-event triggers, and reframing materially increase engagement with future-oriented financial planning -- and these principles are directly transferable to estate planning.

The April 2027 inclusion of unused pension funds within IHT estates elevates estate planning communication from a discretionary enhancement to an operational imperative. Employers who encouraged pension accumulation through auto-enrolment and voluntary contribution campaigns bear a corresponding responsibility to communicate the changed tax consequences. The cost of implementing improved communication is modest: life-event triggers can be embedded in existing HR systems, line manager briefings require training investment rather than new infrastructure, and nomination review campaigns are cost-neutral.

Benefits communicators who apply this framework address not only the immediate communication gap but also strengthen the coherence of the broader benefits offering. Employees who understand how their pension nominations, death-in-service benefits, and will provisions interact are more likely to value the total benefits package, maintain accurate designations, and feel supported through life transitions. As the April 2027 effective date approaches, the window for designing and implementing an estate planning communications strategy is narrowing -- and the regulatory, tax, and behavioural frameworks for doing so are now well established.

CPD Declaration

Estimated Reading Time: 19 minutes Technical Level: Advanced Practice Areas: Benefits Communication, Employee Engagement, Financial Wellbeing, Pension Administration, HR Compliance

Learning Objectives

Upon completing this article, practitioners will be able to:

  1. Evaluate the scale of the UK benefits communication gap using converging evidence from CIPD, Drewberry, GRiD, and REBA research programmes
  2. Distinguish between behavioural barriers specific to estate planning communication (mortality salience, present bias, complexity aversion) and those affecting benefits communication generally
  3. Apply life-event trigger models to design estate planning communications aligned with employee lifecycle moments of elevated receptivity
  4. Analyse the regulatory boundaries -- welfare counselling exemption (ITEPA 2003 s 210), FCA advice-guidance distinction, and benefit-in-kind treatment -- that constrain estate planning communication design

Competency Mapping

  • CIPD Advanced Diploma: Reward Management -- benefits communication strategy and employee engagement
  • CIPD Advanced Diploma: People Management -- employee wellbeing and organisational development
  • REBA Accreditation: Financial Wellbeing Strategy -- programme design, communication, and compliance

Reflective Questions

  1. How would the application of life-event communication triggers change current benefits communication workflows for estate planning within a specific organisational context?
  2. What behavioural design principles from the BIT and DWP evidence base could be adapted to overcome mortality aversion in estate planning communications delivered to a diverse workforce?
  3. How should benefits communicators balance the imperative to communicate the April 2027 pension IHT changes with the FCA advice-guidance boundary and the welfare counselling exemption limitations?

Professional Disclaimer

The information presented reflects the regulatory and legislative position as of 2026-02-26. Regulations, tax rules, and professional guidance are subject to change. Readers should independently verify all information before acting and seek advice from appropriately qualified solicitors, financial advisors, or other professionals for their specific circumstances.

Neither WUHLD nor the author accepts liability for any actions taken or decisions made based on the content of this article. Professional readers are reminded of their own regulatory obligations and duty of care to their clients.

Footnotes

Footnotes

  1. CIPD Reward Survey: Focus on Employee Benefits 2026 (2026). https://www.cipd.org/uk/knowledge/reports/reward-surveys/ ↩ ↩2

  2. Drewberry Employee Benefits and Workplace Satisfaction Survey 2025 (2025). https://www.drewberryinsurance.co.uk/knowledge/research/employee-benefits-survey-2025 ↩ ↩2

  3. GRiD -- 40% of Employers Admit That Employee Benefit Take-Up Is Left for Employees to Initiate Themselves (August 2025). https://grouprisk.org.uk/2025/08/12/40-of-employers-admit-that-employee-benefit-take-up-is-left-for-employees-to-initiate-themselves/ ↩ ↩2 ↩3

  4. REBA Financial Wellbeing Research 2025 (2025). https://reba.global/resource-report/financial-wellbeing-research-2025.html ↩

  5. People Management -- Businesses "Throwing Money Down the Drain" by Not Communicating Employee Benefits (2018). https://www.peoplemanagement.co.uk/article/1744782/businesses-throwing-money-down-drain-not-communicating-employee-benefits ↩

  6. GOV.UK -- Lessons on Pensions Engagement (October 2024). https://www.gov.uk/government/publications/lessons-on-pensions-engagement/lessons-on-pensions-engagement ↩ ↩2 ↩3 ↩4 ↩5 ↩6 ↩7 ↩8

  7. CIPD Good Work Index 2025 (June 2025). https://www.cipd.org/globalassets/media/knowledge/knowledge-hub/reports/2025-pdfs/8868-good-work-index-2025-report-web1.pdf ↩ ↩2

  8. BIT/Scottish Widows -- Nudging for Retirement (2020); BIT -- Nudging Young People to Engage with Pensions (2020). https://www.bi.team/wp-content/uploads/2020/09/BIT-Scottish-Widows-Nudging-for-retirement-report-18-Sep.pdf; https://www.bi.team/blogs/nudging-young-people-to-engage-with-pensions/ ↩ ↩2 ↩3 ↩4 ↩5 ↩6

  9. GOV.UK -- Inheritance Tax: Unused Pension Funds and Death Benefits (Policy Paper, October 2024). https://www.gov.uk/government/publications/inheritance-tax-unused-pension-funds-and-death-benefits/inheritance-tax-unused-pension-funds-and-death-benefits ↩ ↩2

  10. GOV.UK -- IHT on Pensions: Liability, Reporting and Payment -- Summary of Responses (October 2025). https://www.gov.uk/government/consultations/inheritance-tax-on-pensions-liability-reporting-and-payment/outcome/inheritance-tax-on-pensions-liability-reporting-and-payment-summary-of-responses ↩ ↩2

  11. The Pensions Regulator -- Earnings Thresholds 2025-26. https://www.thepensionsregulator.gov.uk/en/employers/new-employers/im-an-employer-who-has-to-provide-a-pension/declare-your-compliance/ongoing-duties-for-employers/earnings-thresholds ↩

  12. FCA PS25/22 -- Supporting Consumers' Pensions and Investment Decisions: Rules for Targeted Support (December 2025). https://www.fca.org.uk/publications/policy-statements/ps25-22-consumer-pensions-investment-decisions-rules-targeted-support ↩ ↩2

  13. CIPD Health and Wellbeing at Work Survey 2025 (September 2025). https://www.cipd.org/globalassets/media/knowledge/knowledge-hub/reports/2025-pdfs/8920-Health-and-wellbeing-report-2025-/ ↩ ↩2

  14. REBA -- 10 Tips for Getting Employee Benefits Communication Right (2025). https://reba.global/resource/10-tips-for-getting-employee-benefits-communication-right.html ↩ ↩2 ↩3 ↩4 ↩5

  15. GOV.UK -- Technical Note: Mandating the Reporting of Benefits in Kind and Expenses Through Payroll Software -- An Update (April 2025). https://www.gov.uk/government/publications/reporting-and-paying-income-tax-and-class-1a-national-insurance-contributions-on-benefits-in-kind-in-real-time-an-update/technical-note-mandating-the-reporting-of-benefits-in-kind-and-expenses-through-payroll-software-an-update ↩ ↩2 ↩3

  16. ITEPA 2003, s 210; GOV.UK -- Income Tax Treatment of Welfare Counselling (2020). https://www.legislation.gov.uk/ukpga/2003/1/section/210; https://www.gov.uk/government/publications/income-tax-treatment-of-welfare-counselling/income-tax-treatment-of-welfare-counselling ↩ ↩2 ↩3

  17. GOV.UK -- Family Resources Survey: Financial Year 2023 to 2024 (March 2025). https://www.gov.uk/government/statistics/family-resources-survey-financial-year-2023-to-2024/family-resources-survey-financial-year-2023-to-2024 ↩

Preview Free