The law prevents employers from reducing pay below the National Minimum Wage through salary sacrifice schemes and pay deductions where this is in some way for the employer's own use and benefit. Such a benefit could derive from a reduction in the employer's National Insurance contributions. This remains the case even if the worker chooses to participate in such a scheme. The Government is not currently considering changing this legislation. It is important that we continue to prevent exploitation from unscrupulous employers and harm to vulnerable workers. It is the responsibility of all employers to understand and follow these rules.