Salary Sacrifice Pension

Pension

Salary Sacrifice — The Invisible Pay Rise

Sarah earns £55,000. She's a higher-rate taxpayer, paying 40% on everything above £50,270. Her employer offers pension salary sacrifice — and it changes everything.

Without sacrifice, if Sarah wanted to put £500 into her pension each month, she'd first pay 40% tax and 2% NI on that money. She'd take home about £290, then contribute to a pension from her net pay and wait months for HMRC to refund the higher-rate relief.

With salary sacrifice, the full £500 goes straight from her gross pay into her pension. She never sees the tax or NI. Her employer also saves 13.8% NI on that £500 — and good employers pass some or all of that back into her pension too. That's an extra £34.50/month she never would have seen.

£2,520/year saved in tax + NI
On £500/month sacrifice as a 40% taxpayer
£500
Monthly sacrifice
£290
What it "costs" take-home
£6,414
Total into pension/yr
£300k
Pot after 20 years*

*At 7% annual growth with employer NI contribution

CapyPay Top Tips
  • Always ask HR if salary sacrifice is available — it's better than personal contributions for higher-rate taxpayers because you save NI too
  • Ask if your employer shares their NI savings — many add 50-100% of their 13.8% saving back into your pension
  • Check salary sacrifice won't drop you below National Minimum Wage or affect statutory maternity/paternity pay
  • If you're close to the £100k threshold, sacrifice enough to stay below it and keep your full Personal Allowance
  • You can carry forward 3 years of unused £60k pension allowance — big one-off contributions can be very efficient

→ Action: Email HR today. Ask about salary sacrifice and whether they share NI savings.

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Now you know the perks

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