Published date: 16 March 2023
Awarded contract - This means that the contract has been awarded to a supplier.
Contract summary
Industry
Social research services - 79315000
Location of contract
United Kingdom
Value of contract
£70,000
Procurement reference
SR1105465681
Published date
16 March 2023
Closing date
25 November 2022
Closing time
12am
Contract start date
1 March 2023
Contract end date
28 February 2024
Contract type
Service contract
Procedure type
Single tender action (below threshold)
A direct contract with a single supplier, without competition.
This procedure can be used for procurements below the relevant contract value threshold.
Contract is suitable for SMEs?
Yes
Contract is suitable for VCSEs?
No
Description
This is a KAI Social Research contract intended to be let through Research and Insights DPS.
Employers and employees can gain relief on National Insurance contributions (NICs) if an employee agrees to give up some salary in return for employer pension contribution. Use of pension salary sacrifice has grown rapidly, and HMRC lacks the evidence to understand whether salary sacrifice is effective at incentivising pension saving and provides value for money.
HMRC currently has no insight into the behaviours and motivations of employers who offer their employees pensions through salary sacrifice schemes, as employers are not required to report the details of these arrangements to HMRC. HMRC can break down the use of salary sacrifice pension schemes on an individual (employee) level with Annual Survey of Hours and Earnings (ASHE) data, but there is currently no comprehensive data HMRC holds that breaks down the employer population by key characteristics, such as business size or industry.
In the first instance, to support advice to ministers on the future of such schemes, detailed and nuanced insight from qualitative interviews with employers who make use of this arrangement is crucial, to both inform future policy and lay a foundation for future quantitative research with this population.
We are proposing 50 qualitative in-depth interviews with employers who use pension salary sacrifice schemes to understand the experiences and motivations of these employers, enabling sufficient subgroup analysis by employer size and sector. These interviews will provide in-depth evidence on why salary sacrifice schemes are utilised, explore employer attitudes towards salary sacrifice specifically, and how changes to tax reliefs on pension salary sacrifice arrangements would affect their ability to meet or exceed auto-enrolment obligations.
A copy of the full business case can be provided if required.
Award information
Awarded date
1 March 2023
Contract start date
1 March 2023
Contract end date
28 February 2024
Total value of contract
£70,000
This contract was awarded to 1 supplier.
IFF Research
Address
5th Floor, St Magnus House
3 Lower Thomas Street, London, EC3R 6HDReference
Companies House number: 849983
Supplier is SME?
Yes
Supplier is VCSE?
No
About the buyer
Contact name
Ammar Ghani
Address
1st Floor, Trinity Bridge House
2 Dearmans Place
Salford
M3 5BS
England
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Closing: 25 November 2022, 12am
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