Readers' forum : Having the option?

My client is in the process of appointing a new production director on a substantial six-figure reward package. The candidate has agreed in principle to join and there is broad agreement on the quantum total reward package though nothing has been formally decided or recorded.

My client is happy to allow the candidate to decide how she wants the package to be structured between cash pensions car and other benefits as long as it keeps the total employment costs (including National Insurance and corporation tax relief) at the level already informally agreed. Once everything has been settled it will be set out in an employment contract with each element of the package recorded separately.

My client has asked me whether he needs to be concerned about the new optional remuneration arrangement (or as I still think of it flexible benefit) rules. I don’t think...