Rising to the net-pay challenge: It's down to you

David Brooks says schemes must think now about helping members claim the top-ups

clock • 3 min read
David Brooks is technical director at Broadstone
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David Brooks is technical director at Broadstone

The net-pay anomaly has been in the “too difficult” box for a good number of years culminating in a call for evidence that ran through the summer and into the autumn of 2020.

In brief, the net pay anomaly exists because there are two ways members can get the tax relief into the scheme. One way is via the employer's payroll so that contributions are paid before the deduc...

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