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<p>The Pensions Regulator provides guidance to employers on choosing a pension scheme
for their staff in order to discharge their statutory obligations under automatic
enrolment. This guidance covers the choice between net pay and relief at source schemes,
and the implications of net pay schemes for employees who do not pay tax.</p><p> </p><p>The
Government’s latest analysis of the eligibility of workers for automatic enrolment
was published on 13 October 2016 in ‘Workplace Pensions: Update of analysis on Automatic
Enrolment’. Information on age and earnings breakdowns for all workers can be found
in table 3a on page 6, and is available in the report titled: Workplace pensions:
Update of Analysis on Automatic Enrolment 2016, which is available on the gov.uk website.</p><p>
</p><p>The Government does not collect data on the number of workers earning less
than the personal allowance who are also members of pension schemes that operate a
net pay system. The Government does not hold employee level data on employees enrolled
in net pay pension schemes, as such schemes are not obliged to report pension contributions
to HM Revenue and Customs. The Government does not therefore hold information on the
value of tax reliefs paid out to employees in net pay schemes.</p>
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