Quote Originally Posted by zelig View Post
That's what we do.
We had the choice to pocket the NI reduction or pass it on to the employee.
We chose the latter.

z
Yes I understand the function, to clarify my point is that the employer incurs a cost by offering that money to the employee as the status quo would see it in the companies pocket. So it's admirable, but not zero cost, and that's an important distinction to be mindful of for folk requesting that employers-NI to top up their pension. The only scenario in which it's truly zero cost is the niche scenario described previously.