I read your article “Hidden cost of childcare vouchers could hit employers hard” (26 June, Law at Work) with interest. While the article was very informative, it raised more questions than it answered.

Surely, the principles apply to all types of salary sacrifice schemes, with the impact on employers more far-reaching than the article suggests? What are the implications of the new HMRC guidelines for “Smart” pensions in a maternity situation? How do these and other salary sacrificed contractual benefits get affected in a no-pay or reduced-pay long-term sickness scenario when other contractual benefits continue?