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this post was submitted on 30 Apr 2025
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Not quite never. You just need the tax rate plus marginal change in lost benefits/increased obligations to exceed 100%. For example there's a breakpoint in the UK around childcare over 100k income that makes it way worth salary sacrificing to get below if you have kids. I can imagine there are similar niche things for small businesses around audit requirements or whatever, but not enough of an expert to know.