| answer text |
<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>The
latest official 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.</p><p> </p><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. Provided an employer has selected a qualifying pension scheme
for automatic enrolment, they have complied with their automatic enrolment duties
with respect to scheme choice.</p>
|
|
