You need to consider the following possible downsides of salary sacrifice:

• Lower life cover (this is because employers generally work out the entitlement as a multiple of salary and salary sacrifice makes that salary lower).
• Lower borrowing available on mortgages (as per life cover the borrowing level is determined by a multiple of a lower salary).
• Entitlement to state benefits eg Statutory Maternity Pay and the State Pension may be affected if your salary falls below the level at which you pay National Insurance contributions.