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Who is opting in and who is opting out of this pension salary sacrifice scheme ?
A1, for the pension in that scenario, you've contributed 5K. Is the employer % contribution calculated on the 35k or remaining 30k?
Do other consulting companies pass on the benefit?
Yes. Almost all salsac schemes give a kick back to the employee. However most firms implemented salsac decades ago- we have been lagging for quite literally decades.
Will it affect possible redundancy payouts?
True!