HRMC says that once implemented, a cycle-to-work scheme must be available to all employees with no groups of employees excluded.  However, a salary sacrifice arrangement cannot be used if in so doing the employee’s gross pay drops below the NMW.  To avoid this, the employee could be offered a lower value cycle package and/or a longer than usual hire period.Where employees are paid at NMW and salary sacrifice not permitted, employers must make an alternative offer.  This could include loaning a bike without salary sacrifice or making available a pool of bikes for those staff to avoid them being excluded from the offer of a cycle.