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<p>DWP do not hold this data.</p><p> </p><p>A policy paper has been published showing
the number of people who save into an occupational pension under net pay arrangements
whose taxable pay is below the personal allowance is estimated to be 1.2 million in
2026-27. In 2023/24, the Personal Allowance is £12,570.</p><p> </p><p>Women are estimated
to make up 75% of those earning below the personal allowance and contributing to a
pension scheme that uses net pay arrangements. The 1.2 million can therefore be broken
down into around 0.3 million men and 0.9 million women.</p><p> </p><p>Notes:</p><ul><li>These
figures were produced for accrual in 2026-27 and the Personal Allowance at the time
was not set to £12,570 in that tax year.</li><li>These figures look at total pay across
jobs and less contributions to Net Pay Arrangements, so it is possible that someone
with total earnings above the Personal Allowance is included because removing their
Net Pay Arrangement contributions takes them below the Personal Allowance or someone
earns less than the Personal Allowance in a single job but their pay across jobs takes
them above the Personal Allowance.</li><li>These figures were produced for the Autumn
Budget 2021 fiscal event using the 2018-19 SPI projected using Autumn Budget 2021
OBR determinants.</li><li>Further detail can be found at the source which is linked
below.</li></ul><p> </p><p>Source: <a href="https://www.gov.uk/government/publications/low-earners-anomaly-pensions-relief-relating-to-net-pay-arrangements/pensions-relief-relating-to-net-pay-arrangements"
target="_blank">Pensions relief relating to net pay arrangements - GOV.UK (www.gov.uk)</a></p>
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