What? That's not remotely the point I'm making..Originally Posted by noTAGlove
The point I'm making is the only niche scenario where it's zero cost to the business to hand over the employers NI is in the scenario where an employee would only make the pension contribution IF the employer NI is offered, and without the employer NI being offered they would opt to not contribute those funds to their pension. In that scenario, they're either paying the employer NI to HMRC or the employee, so it's genuinely zero cost.
In the much more likely scenario where the employee is going to make the pension contribution either way (which is the case per the OP it would appear), it's evidently not zero cost to the company to hand over extra equivalent to an employer NI tax charge that they're no long actually incurring. They're literally making a payment that had no legal obligation to make. A nice thing to do, but it's unrealistic to describe it as zero cost.
Probably goes without saying, but this is unrelated to employees NI reduction which automatically benefits the employee when using salary sacrifice.
I hope that's clarified my point.
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