Put electric driving within reach of your people, with support from your local Pulman Fleet team.
Let's Talk Salary SacrificeSalary sacrifice for electric and hybrid vehicles is one of the most cost-effective and sustainable ways for employees to drive.
With a simple monthly deduction from gross salary, employees benefit from tax savings, lower running costs, and access to brand-new low-emission cars, while employers enjoy a no-cost solution that can even reduce National Insurance contributions.
A benefit that goes further
Salary sacrifice gives employees access to an electric car in exchange for part of their gross salary.
With Pulman Fleet and EZOO, explore a scheme that fits your workforce — or get vehicle supply support for an existing arrangement.
Explore the Volkswagen ID.7 Tourer Match Pro Plus 77kWh through salary sacrifice, personal leasing or PCP. See how paying from your gross salary can reduce the net cost of driving an electric car.
The main salary sacrifice bar uses the supplied EZOO quote for a £55,000 salary. The 20% shadow is a separate illustration. PCP and PCH figures use the supplied finance quotes without added insurance or maintenance costs. Terms, mileage, cover and vehicle price/P11D bases differ, so this is not a like-for-like total-cost comparison.
EZOO quoted initial net cost at 4% BIK.
Costs rise when BIK rates increase.
One initial rental plus 35 monthly rentals.
All shown payments include VAT.
£7,867 customer deposit spread over the term,
plus 47 payments of £625.97.
*£553 is the initial monthly net cost in the supplied EZOO quote, based on a £55,000 annual salary and BIK at 4% for 2026/27. It applies to the quoted Jan–Mar 2027 period, not the whole agreement. The separate 20% illustration uses a £40,000 salary. BIK increases to 5% in 2027/28, 7% in 2028/29 and 9% in 2029/30, so monthly costs rise. Individual eligibility and tax circumstances apply.
| Quote detail | EZOO quoted example | 20% illustration | PCH | PCP |
|---|---|---|---|---|
| Basis | £55,000 salary; supplied quote | £40,000 salary; calculated estimate | Supplied VWFS PCH quote | Supplied PCP screenshot |
| Term / annual mileage | 36 months / 10,000 | 36 months / 10,000 | 36 months / 10,000 | 48 months / 5,000 |
| Gross salary sacrifice / regular finance payment | £797 gross/month quoted | £797 gross/month assumed | £760.57 incl. VAT | £625.97 × 47 |
| Customer deposit / initial rental | Not modelled | Not modelled | £760.57 incl. VAT, then 35 rentals | £7,867 customer deposit |
| Insurance | Included | Assumed same package | No cost added | No cost added |
| Maintenance | Included | Assumed same package | Optional; not selected | No cost added |
| Quoted P11D value | £51,405 | £51,405 assumed | £52,260 | Not stated |
| Net salary sacrificed, before BIK | £518/month (provider rounded) | £573.84/month calculated | Not applicable | Not applicable |
| Initial monthly BIK tax at 4%* | £34/month (provider rounded) | £34.27/month calculated | Not applicable | Not applicable |
| Monthly figure shown | £553 initial net cost* | £608.11 initial net cost* | £760.57 finance only | £776.82 finance only |
Quote inputs: Volkswagen ID.7 Tourer 210kW Match Pro Plus 77kWh automatic. The supplied EZOO and VWFS PCH documents are dated 3 November 2026. EZOO quotes are subject to its stated validity through 17 November 2026; VWFS states 30 days subject to changes. All availability, prices and eligibility must be confirmed.
Salary sacrifice inputs: £797 gross/month, P11D £51,405, maintenance and insurance included in the supplied EZOO package. The main bar reproduces the provider’s initial total for a £55,000 salary. The 20% shadow is a separate calculation for a £40,000 salary, not an EZOO quotation for that employee. Any employee-specific insurance conditions, upfront payment or changes to package pricing must be confirmed.
Model dates: January 2027–December 2029, 36 months at 10,000 miles/year. BIK rates modelled are 4% for Jan–Mar 2027 (3 months), 5% for Apr 2027–Mar 2028 (12 months), 7% for Apr 2028–Mar 2029 (12 months) and 9% for Apr–Dec 2029 (9 months). Costs vary during the term; salary sacrifice bars show the initial 4% BIK period only, not fixed payments for the full agreement.
EZOO quoted employee: £55,000 salary. The provider states gross salary sacrifice £797, Income Tax saving £238, NI saving £40, net salary sacrificed £518 and initial BIK £34, with a quoted initial total of £553/month. These components are individually rounded; use the provider’s quoted total rather than summing the rounded components. The salary deduction crosses tax bands, so this employee is not labelled as a flat 40% taxpayer. The provider’s later net costs are £561, £578 and £596/month for the subsequent quoted periods.
20% illustration: £40,000 salary, Rest-of-UK tax system, with the full £797/month sacrifice assumed to save 20% Income Tax and 8% employee NI. Net salary sacrificed is £797 × 72% = £573.84/month. At 4% BIK, monthly BIK tax is £51,405 × 4% × 20% ÷ 12 = £34.27. Adding this to £573.84 gives £608.11/month initially, as shown in the shadow. Calculated later-period net costs are £616.68, £633.81 and £650.95 respectively. Rounding may create penny differences.
The separate 20% illustration holds salary and tax/NI rates constant, assumes the quoted gross package/P11D and excludes pension, student-loan, benefit and other payroll effects. Eligibility and minimum-wage requirements apply. Individual savings depend on circumstances. Request a personalised EZOO quotation.
PCH supplied quote: £760.57 initial rental including VAT plus 35 further rentals of £760.57; £0 acceptance fee; 36 months; 10,000 miles/year. Average finance cost is £760.57/month. VAT has not been added again. Optional maintenance is not selected. Insurance is not priced in the document; no insurance or maintenance allowance is added to this comparison. Road Fund Licence and a recovery scheme are referenced; confirm precise terms.
PCP supplied screenshot: £52,447 cash price; £7,867 customer deposit; £4,000 manufacturer contribution; 47 payments of £625.97; 48 months; 5,000 miles/year; 7.9% APR. Return-basis customer outlay is £7,867 + (47 × £625.97) = £37,287.59; divided by 48 gives £776.82/month. The manufacturer contribution is not customer outlay and is not added again. Optional final payment £20,619.10 and £10 purchase fee are excluded because ownership is not assumed. Insurance, servicing and other running costs are not added.
Comparison limits: PCP term and mileage differ from the other options. PCH and EZOO show different P11D values (£52,260 and £51,405); confirm specification, options and valuation basis before claiming identical vehicles. Cover and agreement obligations differ. Charging, fines, damage, excess mileage and early termination costs are not added. PCH excess mileage is 10.03p/mile plus VAT; EZOO lists 16.67p/mile without specifying VAT treatment; PCP shows 9.64p/mile. No blanket or exact percentage saving is claimed.
Income Tax and employee National Insurance savings can reduce the net cost of the salary you exchange.
The PCP’s £625.97 payment becomes £776.82/month after spreading the customer deposit. Compare agreement length, mileage and cover as well as the headline payment.
EVs have a 4% BIK percentage in 2026/27, rising in later years. It applies to the car’s taxable value — it is not a 4% tax on your salary.
Your business
Enhance your employee benefits package
Support your sustainability ambitions
Explore potential National Insurance savings
No cost to set up, plus savings on National Insurance
Your people
Access a new electric vehicle
Explore potential tax efficiencies
Maintenance and insurance through EZOO
Lower monthly costs and tax-efficient driving
Savings and eligibility depend on individual circumstances and scheme terms.
Tell us about your workforce and what you want from a scheme.
Discuss the platform, funding and vehicles that suit your needs.
Get guidance through vehicle supply, delivery and handover.
Pulman Fleet & EZOO
Our partnership with EZOO brings electric vehicle salary sacrifice and local fleet expertise together.
Let's Talk Salary Sacrifice
Ask about Pulman Fleet as your nominated vehicle supply partner.
Speak to our teamAn electric car salary sacrifice scheme allows an employee to exchange part of their gross salary for the use of a new electric vehicle. The agreed amount is deducted through payroll before Income Tax and National Insurance are calculated.
The employee will usually pay Benefit-in-Kind tax based on the vehicle’s value and emissions. Electric cars currently attract comparatively low Benefit-in-Kind rates, although rates can change between tax years. The deduction must not reduce an employee’s pay below the National Minimum Wage. Read HMRC’s salary sacrifice guidance.
It can provide a cost-effective way for eligible employees to access a new electric car, particularly when the package includes services such as maintenance and insurance. Employees may benefit from Income Tax and National Insurance efficiencies, alongside potentially lower electric vehicle running costs.
The actual value depends on the employee’s salary, tax band, chosen vehicle, annual mileage, scheme terms and Benefit-in-Kind tax. Employees should review a personalised quotation before choosing a vehicle.
A salary sacrifice car scheme can be structured as a cost-neutral employee benefit, although the exact cost will depend on the provider, scheme terms and how it is administered. Employers may also make National Insurance savings because the employee’s contractual cash salary is reduced, but other charges and Benefit-in-Kind obligations must be considered.
Pulman Fleet and EZOO can help your business understand the available options and establish an arrangement suited to your workforce. Employers must also make sure salary deductions do not take an employee below the National Minimum Wage.
Through the Pulman Fleet and EZOO solution, employees can access a new electric car with maintenance and insurance included, subject to the selected vehicle and scheme terms.
The precise package, mileage allowance, insurance conditions and any additional services will be confirmed in the employee’s quotation. Charging costs, fines, damage outside fair wear and tear and excess mileage charges may not be included, so employees should review the agreement carefully.
Yes. Pulman Fleet can support businesses that already have a salary sacrifice platform or funding arrangement in place. We can act as your nominated vehicle supply partner for Volkswagen, Škoda, SEAT and CUPRA vehicles.
Our local team can help with vehicle choice, availability, delivery and handover, providing a consistent point of contact for both your business and its employees.
The vehicles available will depend on your scheme provider, employee eligibility, budget and current manufacturer availability. Pulman Fleet can supply eligible electric vehicles from Volkswagen, Škoda, SEAT and CUPRA, including models suitable for different roles, journey types and budgets.
Speak to our team for the latest eligible models, estimated delivery times and salary sacrifice quotations.
Salary sacrifice savings, eligibility and vehicle availability depend on individual circumstances and scheme terms. Tax rules and Benefit-in-Kind rates may change. Employees should review a personalised quotation before entering an agreement.
