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Just to clarify, I remember seeing on Reddit FIRE UK (but can’t find the post) that it’s better to concentrate the salary sacrifice into a few months if possible since NI is calculated on a monthly basis (vs tax which is annually calculated). Can’t seem to find the supporting authority on this, though.
Don’t forget that your entitlement to tax relief on pensions starts to taper off from 200k onwards…
https://www.vanguardinvestor.co.uk/articles/latest-thoughts/markets-economy/uk-budget-five-key-changes-to-pensions?cmpgn=NL0323UKCENWS0101EN