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<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><p> </p><p>However,
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>
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