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[null,"People's Pension Salary Sacrifice Calculator                                      Tax Year: 2025/26"]
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[null,"Select the calculation type required from the options below"]
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[null,null,null,null,"or"]

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[null,{"$f":"'Welcome Screen'!B3","v":"People's Pension Salary Sacrifice Calculator                                      Tax Year: 2025/26"}]
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[null,"Employer name :"]
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[null,"Employee name:"]
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[null,"Address line 1 :","Test Error"]
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[null,"Address line 2 :","Test Error"]
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[null,"Address line 3:"]
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[null,"Address line 4:"]
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[null,"Address line 5 :"]
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[null,"Post code :","Test Error"]
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[null,"Effective date:",null,null,null,"2025-06-21"]
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[null,"Gross salary pa",null,null,"£"]
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[null,"Personal allowance:",null,null,"£",12570]
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[null,"Contribution basis:",null,null,null,"Percentage of salary"]
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[null,"Display results as:",null,null,null,"Annually"]
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[null,{"$f":"CONCATENATE(\"Employee contribution \",IF(CONT_BASIS=\"Percentage of salary\",\"% :\",\"gross per month :\"))","v":"Employee contribution % :"},null,null,null,null,null,{"$f":"IF(CONT_BASIS=\"Fixed monetary amount\",\"£\",\"\")","v":""},5,null,null,{"$f":"IF(CONT_BASIS=\"Percentage of salary\",\"%\",\"pm\")","v":"%"}]
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[null,{"$f":"CONCATENATE(\"Employer contribution \",IF(CONT_BASIS=\"Percentage of salary\",\"% :\",\"gross per month :\"))","v":"Employer contribution % :"},null,null,null,null,null,{"$f":"IF(CONT_BASIS=\"Fixed monetary amount\",\"£\",\"\")","v":""},3,null,null,{"$f":"IF(CONT_BASIS=\"Percentage of salary\",\"%\",\"pm\")","v":"%"}]
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[null,"% of employer NI saving to pension :",null,null,null,null,null,null,100,null,null,"%"]

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[null,{"$f":"'Welcome Screen'!B3","v":"People's Pension Salary Sacrifice Calculator                                      Tax Year: 2025/26"}]
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[null,{"$f":"CONCATENATE(\"Results for \",INDIVIDUAL_NAME)","v":"Results for "}]
[null,{"$f":"CONCATENATE(\"All figures are shown \",IF(FREQ=1,\"annually\",\"monthly\"))","v":"All figures are shown annually"}]
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[null,{"$f":"CONCATENATE(\"Net \",IF(FREQ=1,\"annual \",\"monthly \"),\"income after pension contribution :\")","v":"Net annual income after pension contribution :"},null,{"$f":"(D10-D14-D16-D18)","v":0},null,{"$f":"(F10-F14-F16-F18)","v":0},null,{"$f":"(H10-H14-H16-H18)","v":41137.399999999994}]
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[null,{"$f":"CONCATENATE(\"Increase in net pay \",IF(FREQ=1,\"pa :\",\"pm :\"))","v":"Increase in net pay pa :"},null,null,null,{"$f":"F20-D20","v":0},null,{"$f":"H20-D20","v":41137.399999999994}]
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[null,"Percentage Increase in Net Pay :",null,null,null,{"$f":"F20/D20-1","v":{"$error":"#DIV/0!"}},null,{"$f":"H20/D20-1","v":{"$error":"#DIV/0!"}}]
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[null,"EMPLOYER"]
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[null,{"$f":"CONCATENATE(\"NI Contribution \",IF(FREQ=1,\"pa :\",\"pm :\"))","v":"NI Contribution pa :"},null,{"$f":"Calculation!C34/FREQ","v":0},null,{"$f":"Calculation!D34/FREQ","v":0},null,{"$f":"Calculation!E34/FREQ","v":7158.6206896551703}]
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[null,{"$f":"CONCATENATE(IF(FREQ=1,\"Annual \",\"Monthly \"),\"Cost to Employer :\")","v":"Annual Cost to Employer :"},null,{"$f":"SUM(D28:D32)","v":0},null,{"$f":"SUM(F28:F32)","v":0},null,{"$f":"SUM(H28:H32)","v":0}]
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[null,"PENSION CONTRIBUTIONS"]
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[null,{"$f":"CONCATENATE(\"Total \",IF(FREQ=1,\"Annual \",\"Monthly \"),\"Pension Contribution :\")","v":"Total Annual Pension Contribution :"},null,{"$f":"(D39+D41)","v":0},null,{"$f":"(F39+F41)","v":0},null,{"$f":"(H39+H41)","v":-59882.758620689638}]
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[null,"Percentage Increase in Pension Contribution :",null,null,null,{"$f":"F43/D43-1","v":{"$error":"#DIV/0!"}},null,{"$f":"H43/D43-1","v":{"$error":"#DIV/0!"}}]
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[null,{"$f":"CONCATENATE(\"Total increase to \",IF(FREQ=1,\"annual \",\"monthly \"),\"net pay and/or pension :\")","v":"Total increase to annual net pay and/or pension :"},null,null,null,{"$f":"(F22+F49)","v":0},null,{"$f":"(H22+H49)","v":-18745.358620689643}]
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[null,"Percentage increase in net pay and/or pension :",null,null,null,{"$f":"(F49+F22+D20)/D20-1","v":{"$error":"#DIV/0!"}},null,{"$f":"(H49+H22+D20)/D20-1","v":{"$error":"#DIV/0!"}}]
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[null,"Total pension contribution as percentage of gross salary :",null,null,null,{"$f":"(F49+D43)/D10","v":{"$error":"#DIV/0!"}},null,{"$f":"(D43+H49)/D10","v":{"$error":"#DIV/0!"}}]
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[null,"People's Partnership Limited. Registered in england and Wales No. 10267951"]
[null,"Manor Royal, Crawley, West Sussex, RH10 9QP. Tel 0300 2000 555"]

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[null,{"$f":"'Bulk Run Results'!B4","v":"People's Pension Salary Sacrifice Calculator                                      Tax Year: 2025/26"}]
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[null,"Employer name:",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"CALCULATION SPACE"]
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[998,{"$f":"IF('Bulk Run'!B1013=\"\",\"\",'Bulk Run'!B1013)","v":""},{"$f":"IF('Bulk Run'!C1013=\"\",\"\",'Bulk Run'!C1013)","v":""},{"$f":"IF('Bulk Run'!W1013=\"\",\"\",'Bulk Run'!W1013/FREQ_BULK)","v":""},{"$f":"IF('Bulk Run'!AB1013=\"\",\"\",'Bulk Run'!AB1013)","v":""},{"$f":"IF('Bulk Run'!AF1013=\"\",\"\",'Bulk Run'!AF1013)","v":""},{"$f":"IF('Bulk Run'!AG1013=\"\",\"\",'Bulk Run'!AG1013)","v":""},{"$f":"IF('Bulk Run'!AC1013=\"\",\"\",'Bulk Run'!AC1013)","v":""},{"$f":"IF('Bulk Run'!AD1013=\"\",\"\",'Bulk Run'!AD1013)","v":""},{"$f":"IF('Bulk Run'!AE1013=\"\",\"\",'Bulk Run'!AE1013)","v":""},{"$f":"IF('Bulk Run'!AH1013=\"\",\"\",'Bulk Run'!AH1013)","v":""},null,null,{"$f":"IF('Bulk Run'!B1013=\"\",\"\",'Bulk Run'!B1013)","v":""},{"$f":"IF('Bulk Run'!C1013=\"\",\"\",'Bulk Run'!C1013)","v":""},{"$f":"IF(CALC_BASIS_BULK=\"Increase Net Pay\",IF('Bulk Run'!AI1013=\"\",\"\",'Bulk Run'!AI1013),IF('Bulk Run'!AQ1013=\"\",\"\",'Bulk Run'!AQ1013))","v":""},{"$f":"IF(CALC_BASIS_BULK=\"Increase Net Pay\",IF('Bulk Run'!AJ1013=\"\",\"\",'Bulk Run'!AJ1013),IF('Bulk Run'!AR1013=\"\",\"\",'Bulk Run'!AR1013))","v":""},{"$f":"IF(CALC_BASIS_BULK=\"Increase Net Pay\",IF('Bulk Run'!AM1013=\"\",\"\",'Bulk Run'!AM1013),IF('Bulk Run'!AU1013=\"\",\"\",'Bulk Run'!AU1013))","v":""},{"$f":"IF(CALC_BASIS_BULK=\"Increase Net Pay\",IF('Bulk Run'!AN1013=\"\",\"\",'Bulk Run'!AN1013),IF('Bulk Run'!AV1013=\"\",\"\",'Bulk Run'!AV1013))","v":""},{"$f":"IF(CALC_BASIS_BULK=\"Increase Net Pay\",IF('Bulk Run'!AO1013=\"\",\"\",'Bulk Run'!AO1013),IF('Bulk Run'!AW1013=\"\",\"\",'Bulk Run'!AW1013))","v":""},{"$f":"IF(CALC_BASIS_BULK=\"Increase Net Pay\",IF('Bulk Run'!AK1013=\"\",\"\",'Bulk Run'!AK1013),IF('Bulk Run'!AS1013=\"\",\"\",'Bulk Run'!AS1013))","v":""},{"$f":"IF(CALC_BASIS_BULK=\"Increase Net Pay\",IF('Bulk Run'!AL1013=\"\",\"\",'Bulk Run'!AL1013),IF('Bulk Run'!AT1013=\"\",\"\",'Bulk Run'!AT1013))","v":""},{"$f":"IF(CALC_BASIS_BULK=\"Increase Net Pay\",IF('Bulk Run'!AP1013=\"\",\"\",'Bulk Run'!AP1013),IF('Bulk Run'!AX1013=\"\",\"\",'Bulk Run'!AX1013))","v":""}]
[999,{"$f":"IF('Bulk Run'!B1014=\"\",\"\",'Bulk Run'!B1014)","v":""},{"$f":"IF('Bulk Run'!C1014=\"\",\"\",'Bulk Run'!C1014)","v":""},{"$f":"IF('Bulk Run'!W1014=\"\",\"\",'Bulk Run'!W1014/FREQ_BULK)","v":""},{"$f":"IF('Bulk Run'!AB1014=\"\",\"\",'Bulk Run'!AB1014)","v":""},{"$f":"IF('Bulk Run'!AF1014=\"\",\"\",'Bulk Run'!AF1014)","v":""},{"$f":"IF('Bulk Run'!AG1014=\"\",\"\",'Bulk Run'!AG1014)","v":""},{"$f":"IF('Bulk Run'!AC1014=\"\",\"\",'Bulk Run'!AC1014)","v":""},{"$f":"IF('Bulk Run'!AD1014=\"\",\"\",'Bulk Run'!AD1014)","v":""},{"$f":"IF('Bulk Run'!AE1014=\"\",\"\",'Bulk Run'!AE1014)","v":""},{"$f":"IF('Bulk Run'!AH1014=\"\",\"\",'Bulk Run'!AH1014)","v":""},null,null,{"$f":"IF('Bulk Run'!B1014=\"\",\"\",'Bulk Run'!B1014)","v":""},{"$f":"IF('Bulk Run'!C1014=\"\",\"\",'Bulk Run'!C1014)","v":""},{"$f":"IF(CALC_BASIS_BULK=\"Increase Net Pay\",IF('Bulk Run'!AI1014=\"\",\"\",'Bulk Run'!AI1014),IF('Bulk Run'!AQ1014=\"\",\"\",'Bulk Run'!AQ1014))","v":""},{"$f":"IF(CALC_BASIS_BULK=\"Increase Net Pay\",IF('Bulk Run'!AJ1014=\"\",\"\",'Bulk Run'!AJ1014),IF('Bulk Run'!AR1014=\"\",\"\",'Bulk Run'!AR1014))","v":""},{"$f":"IF(CALC_BASIS_BULK=\"Increase Net Pay\",IF('Bulk Run'!AM1014=\"\",\"\",'Bulk Run'!AM1014),IF('Bulk Run'!AU1014=\"\",\"\",'Bulk Run'!AU1014))","v":""},{"$f":"IF(CALC_BASIS_BULK=\"Increase Net Pay\",IF('Bulk Run'!AN1014=\"\",\"\",'Bulk Run'!AN1014),IF('Bulk Run'!AV1014=\"\",\"\",'Bulk Run'!AV1014))","v":""},{"$f":"IF(CALC_BASIS_BULK=\"Increase Net Pay\",IF('Bulk Run'!AO1014=\"\",\"\",'Bulk Run'!AO1014),IF('Bulk Run'!AW1014=\"\",\"\",'Bulk Run'!AW1014))","v":""},{"$f":"IF(CALC_BASIS_BULK=\"Increase Net Pay\",IF('Bulk Run'!AK1014=\"\",\"\",'Bulk Run'!AK1014),IF('Bulk Run'!AS1014=\"\",\"\",'Bulk Run'!AS1014))","v":""},{"$f":"IF(CALC_BASIS_BULK=\"Increase Net Pay\",IF('Bulk Run'!AL1014=\"\",\"\",'Bulk Run'!AL1014),IF('Bulk Run'!AT1014=\"\",\"\",'Bulk Run'!AT1014))","v":""},{"$f":"IF(CALC_BASIS_BULK=\"Increase Net Pay\",IF('Bulk Run'!AP1014=\"\",\"\",'Bulk Run'!AP1014),IF('Bulk Run'!AX1014=\"\",\"\",'Bulk Run'!AX1014))","v":""}]
[1000,{"$f":"IF('Bulk Run'!B1015=\"\",\"\",'Bulk Run'!B1015)","v":""},{"$f":"IF('Bulk Run'!C1015=\"\",\"\",'Bulk Run'!C1015)","v":""},{"$f":"IF('Bulk Run'!W1015=\"\",\"\",'Bulk Run'!W1015/FREQ_BULK)","v":""},{"$f":"IF('Bulk Run'!AB1015=\"\",\"\",'Bulk Run'!AB1015)","v":""},{"$f":"IF('Bulk Run'!AF1015=\"\",\"\",'Bulk Run'!AF1015)","v":""},{"$f":"IF('Bulk Run'!AG1015=\"\",\"\",'Bulk Run'!AG1015)","v":""},{"$f":"IF('Bulk Run'!AC1015=\"\",\"\",'Bulk Run'!AC1015)","v":""},{"$f":"IF('Bulk Run'!AD1015=\"\",\"\",'Bulk Run'!AD1015)","v":""},{"$f":"IF('Bulk Run'!AE1015=\"\",\"\",'Bulk Run'!AE1015)","v":""},{"$f":"IF('Bulk Run'!AH1015=\"\",\"\",'Bulk Run'!AH1015)","v":""},null,null,{"$f":"IF('Bulk Run'!B1015=\"\",\"\",'Bulk Run'!B1015)","v":""},{"$f":"IF('Bulk Run'!C1015=\"\",\"\",'Bulk Run'!C1015)","v":""},{"$f":"IF(CALC_BASIS_BULK=\"Increase Net Pay\",IF('Bulk Run'!AI1015=\"\",\"\",'Bulk Run'!AI1015),IF('Bulk Run'!AQ1015=\"\",\"\",'Bulk Run'!AQ1015))","v":""},{"$f":"IF(CALC_BASIS_BULK=\"Increase Net Pay\",IF('Bulk Run'!AJ1015=\"\",\"\",'Bulk Run'!AJ1015),IF('Bulk Run'!AR1015=\"\",\"\",'Bulk Run'!AR1015))","v":""},{"$f":"IF(CALC_BASIS_BULK=\"Increase Net Pay\",IF('Bulk Run'!AM1015=\"\",\"\",'Bulk Run'!AM1015),IF('Bulk Run'!AU1015=\"\",\"\",'Bulk Run'!AU1015))","v":""},{"$f":"IF(CALC_BASIS_BULK=\"Increase Net Pay\",IF('Bulk Run'!AN1015=\"\",\"\",'Bulk Run'!AN1015),IF('Bulk Run'!AV1015=\"\",\"\",'Bulk Run'!AV1015))","v":""},{"$f":"IF(CALC_BASIS_BULK=\"Increase Net Pay\",IF('Bulk Run'!AO1015=\"\",\"\",'Bulk Run'!AO1015),IF('Bulk Run'!AW1015=\"\",\"\",'Bulk Run'!AW1015))","v":""},{"$f":"IF(CALC_BASIS_BULK=\"Increase Net Pay\",IF('Bulk Run'!AK1015=\"\",\"\",'Bulk Run'!AK1015),IF('Bulk Run'!AS1015=\"\",\"\",'Bulk Run'!AS1015))","v":""},{"$f":"IF(CALC_BASIS_BULK=\"Increase Net Pay\",IF('Bulk Run'!AL1015=\"\",\"\",'Bulk Run'!AL1015),IF('Bulk Run'!AT1015=\"\",\"\",'Bulk Run'!AT1015))","v":""},{"$f":"IF(CALC_BASIS_BULK=\"Increase Net Pay\",IF('Bulk Run'!AP1015=\"\",\"\",'Bulk Run'!AP1015),IF('Bulk Run'!AX1015=\"\",\"\",'Bulk Run'!AX1015))","v":""}]
[]
[]
[null,"TOTALS",null,{"$f":"SUM(D16:D1015)","v":0},{"$f":"SUM(E16:E1015)","v":0},0,0,0,0,0,0,null,null,"TOTALS",null,{"$f":"SUM(P16:P1015)","v":0},{"$f":"SUM(Q16:Q1015)","v":0},0,0,0,0,0,0]
[]
[null,"People's Partnership Limited. Registered in england and Wales No. 10267951"]
[null,"Manor Royal, Crawley, West Sussex, RH10 9QP. Tel 0300 2000 555"]

{"sheet":"Important Notes","index":5,"n_rows":35,"n_cols":3,"rows_kept":35,"cut":false,"hidden":false,"merged":[[34,2,34,8],[33,2,33,10]]}
[]
[]
[]
[null,{"$f":"'Welcome Screen'!B3","v":"People's Pension Salary Sacrifice Calculator                                      Tax Year: 2025/26"}]
[null,"Important notes"]
[]
[null,"•","Trustees and employers should note that the calculator is not suitable for Occupational Pension Schemes run under a net pay arrangement."]
[null,"•","This calculator isn’t suitable for calculating salary sacrifice in situations where employee earnings are below the personal allowance of £12,570. "]
[null,"•","This calculator is suitable for use with salary sacrifice through a personal pension or stakeholder pension plan.  "]
[null,null,"Please note - Due to differences in tax regulations this calculator should not be used for Scottish taxpayers."]
[null,"•","The calculator is based on an employee’s gross salary, for alternative definitions of pensionable pay, users will need to adjust the salary figure accordingly."]
[null,"•","Calculations are based on 2025/26 tax rates and allowances and assume individual pension contributions are paid net of basic rate tax through relief at source."]
[null,"•","It is not suitable where contributions may exceed the employee’s annual allowance for 2025/26 (£60,000 or possibly less if your income is over £200,000). If an Employee flexibly"]
[null,null,"accesses a money purchase pension arrangment on or after 6 April 2015 their annual allowance for all such arrangements they are a member of will be reduced to £10,000."]
[null,null,"This applies to all subsequent tax years."]
[null,"•","This calculator should not be used for employees under the age of 21 or for employers of apprentices under age 25 as no allowance is made for the reduced employer"]
[null,null,"NI contributions for earnings up to the Upper Earnings Limit (UEL)."]
[null,"•","Salary sacrifice must not reduce gross pay below the National Minimum Wage.  Care needs to be taken if the employee works full time and earns around £18,000 a year."]
[null,"•","Salary sacrifice can affect an individual’s current or future entitlement to a range of state benefits including statutory sick pay, statutory maternity, paternity "]
[null,null,"or adoption pay, incapacity benefit and jobseeker’s allowance. Other possible impacts are on borrowing levels such as mortgage borrowing, credit cards and personal loans."]
[null,null,"Income protection insurance benefits and redundancy entitlements may also be affected."]
[null,"•","Salary sacrifice may also affect Child Tax Credit and Working Tax Credit.  Specialist advice can be obtained from the Tax Credits helpline on 0345 300 3900."]
[null,"•","This information is based on our understanding of current legislation, taxation law and HM Revenue & Customs practice, which may change in the future.  "]
[null,"•","The value of a pension pot can fall as well as rise and could be less than invested. The employee could get back less than has been paid in."]
[null,"•","This salary sacrifice calculator should not be regarded as advice. "]
[null,"•","The figures shown are based on the information entered, details may vary when the arrangement is set up. Employees should always check the details with their"]
[null,null,"employer before opting for a salary sacrifice arrangement. The salary sacrifice arrangement is a contractual agreement between the employer and employee."]
[null,"•","We cannot give advice to employees whether or not they should opt for salary sacrifice.  We cannot advise an employer how salary sacrifice arrangements should"]
[null,null,"be completed."]
[null,"•","For Directors subject to the annual earnings period for National Insurance Contribution purposes, the actual figures for National Insurance Contributions may be different."]
[null,"•","Whilst every effort has been taken to ensure the accuracy of the information contained within the calculator, People's Pension does not accept any responsibility for any"]
[null,null,"loss as a result of relying on the figures in the calculations shown."]
[]
[null,null,"People's Partnership Limited. Registered in england and Wales No. 10267951"]
[null,null,"Manor Royal, Crawley, West Sussex, RH10 9QP. Tel 0300 2000 555"]

{"sheet":"Calculation","index":6,"n_rows":54,"n_cols":7,"rows_kept":54,"cut":false,"hidden":false,"merged":[]}
[null,"SALARY SACRIFICE CALCULATION",null,2025]
[]
[null,"Calc Type","Individual"]
[null,null,null,null,null,null,"Calculated cell"]
[null,"Salary",{"$f":"IF(CALC_TYPE=\"Individual\",INDIVIDUAL_SALARY,BULK_SALARY)","v":0},null,null,null,"Input cell"]
[null,"% E'er NI Savings Rebated",{"$f":"IF(CALC_TYPE=\"Individual\",NI_REBATE_ER,NI_REBATE_ER_BULK)/100","v":1},null,null,null,"Data cell"]
[]
[null,"Personal Allowance Input",{"$f":"IF(CALC_TYPE=\"Bulk\",PERSONAL_ALLOWANCE_BULK,IF(INDIVIDUAL_PERSONAL_ALLOWANCE=\"\",PERSONAL_ALLOWANCE,INDIVIDUAL_PERSONAL_ALLOWANCE))","v":12570}]
[]
[null,"ANNUAL","BEFORE SALARY SACRIFICE","AFTER SALARY SACRIFICE (Reduce by Eee cont)","AFTER SALARY SACRIFICE (Same Net Pay)"]
[null,"Salary",{"$f":"SALARY","v":0},{"$f":"SALARY_BEFORE-C16","v":0},52724.137931034471]
[]
[null,"Adjusted Net Income (net of E'ee Pension)",{"$f":"SALARY_BEFORE-C16","v":0},{"$f":"SALARY_AFTER-D16","v":0},{"$f":"SALARY_AFTER_SAME_NET-E16","v":52724.137931034471}]
[null,"Adjusted Personal Allowance",{"$f":"MAX(0,PERSONAL_ALLOWANCE_INPUT-MAX(0,C13-INCOME_LIMIT)/2)","v":12570},{"$f":"MAX(0,PERSONAL_ALLOWANCE_INPUT-MAX(0,D13-INCOME_LIMIT)/2)","v":12570},{"$f":"MAX(0,PERSONAL_ALLOWANCE_INPUT-MAX(0,E13-INCOME_LIMIT)/2)","v":12570}]
[]
[null,"Pension Contribution (gross) pa paid by Ee",{"$f":"IF(CALC_TYPE=\"Individual\",IF(CONT_BASIS=\"Percentage of salary\",SALARY*EE_CONT/100,12*EE_CONT),IF(CONT_BASIS_BULK=\"Percentage of salary\",SALARY*EE_CONT_BULK/100,12*EE_CONT_BULK))","v":0}]
[null,"Pension Contribution (net of BRT) pa paid by Ee",{"$f":"IF(SALARY_BEFORE-C16<C14,C16-C21,C16*(1-BRT))","v":0}]
[null,"Pension Contribution pa paid by Er",{"$f":"IF(CALC_TYPE=\"Individual\",IF(CONT_BASIS=\"Percentage of salary\",SALARY*ER_CONT/100,12*ER_CONT),IF(CONT_BASIS_BULK=\"Percentage of salary\",SALARY*ER_CONT_BULK/100,12*ER_CONT_BULK))","v":0},{"$f":"SALARY_BEFORE-SALARY_AFTER+C18","v":0},{"$f":"SALARY_BEFORE-SALARY_AFTER_SAME_NET+C18","v":-52724.137931034471}]
[]
[null,"Income Tax Due"]
[null,"@ Starter Rate",{"$f":"IF(SALARY_BEFORE<C14,0,MIN(SALARY_BEFORE-C14,BRT_THRESHOLD))*SRT","v":0},{"$f":"IF(SALARY_AFTER<D14,0,MIN(SALARY_AFTER-D14,BRT_THRESHOLD))*SRT","v":0},{"$f":"IF(SALARY_AFTER_SAME_NET<E14,0,MIN(SALARY_AFTER_SAME_NET-E14,BRT_THRESHOLD))*SRT","v":432.40000000000003}]
[null,"@ Basic Rate",{"$f":"IF(SALARY_BEFORE<C14+BRT_THRESHOLD,0,MIN(SALARY_BEFORE-(C14+BRT_THRESHOLD),IRT_THRESHOLD-BRT_THRESHOLD))*BRT","v":0},{"$f":"IF(SALARY_AFTER<D14+BRT_THRESHOLD,0,MIN(SALARY_AFTER-(D14+BRT_THRESHOLD),IRT_THRESHOLD-BRT_THRESHOLD))*BRT","v":0},{"$f":"IF(SALARY_AFTER_SAME_NET<E14+BRT_THRESHOLD,0,MIN(SALARY_AFTER_SAME_NET-(E14+BRT_THRESHOLD),IRT_THRESHOLD-BRT_THRESHOLD))*BRT","v":2191.2000000000003}]
[null,"@ Intermediate Rate",{"$f":"IF(SALARY_BEFORE<C14+IRT_THRESHOLD,0,MIN(SALARY_BEFORE-(C14+IRT_THRESHOLD),HRT_THRESHOLD-IRT_THRESHOLD))*IRT","v":0},{"$f":"IF(SALARY_AFTER<D14+IRT_THRESHOLD,0,MIN(SALARY_AFTER-(D14+IRT_THRESHOLD),HRT_THRESHOLD-IRT_THRESHOLD))*IRT","v":0},{"$f":"IF(SALARY_AFTER_SAME_NET<E14+IRT_THRESHOLD,0,MIN(SALARY_AFTER_SAME_NET-(E14+IRT_THRESHOLD),HRT_THRESHOLD-IRT_THRESHOLD))*IRT","v":4916.4000000000005}]
[null,"@ Higher Rate",{"$f":"IF(SALARY_BEFORE<C14+HRT_THRESHOLD,0,MIN(SALARY_BEFORE-(C14+HRT_THRESHOLD),ART_THRESHOLD-HRT_THRESHOLD))*HRT","v":0},{"$f":"IF(SALARY_AFTER<D14+HRT_THRESHOLD,0,MIN(SALARY_AFTER-(D14+HRT_THRESHOLD),ART_THRESHOLD-HRT_THRESHOLD))*HRT","v":0},{"$f":"IF(SALARY_AFTER_SAME_NET<E14+HRT_THRESHOLD,0,MIN(SALARY_AFTER_SAME_NET-(E14+HRT_THRESHOLD),ART_THRESHOLD-HRT_THRESHOLD))*HRT","v":981.65517241378848}]
[null,"@ Additional Rate",{"$f":"IF(SALARY_BEFORE<ART_THRESHOLD+C14,0,SALARY_BEFORE-(ART_THRESHOLD+C14))*ART","v":0},{"$f":"IF(SALARY_AFTER<ART_THRESHOLD+D14,0,SALARY_AFTER-(ART_THRESHOLD+D14))*ART","v":0},{"$f":"IF(SALARY_AFTER_SAME_NET<ART_THRESHOLD+E14,0,SALARY_AFTER_SAME_NET-(ART_THRESHOLD+E14))*ART","v":0}]
[null,"TOTAL",{"$f":"SUM(C21:C25)","v":0},{"$f":"SUM(D21:D25)","v":0},{"$f":"SUM(E21:E25)","v":8521.6551724137898}]
[]
[null,"NI Contribution (Ee)"]
[null,"Below UEL",{"$f":"IF(SALARY_BEFORE<PT,0,MIN(SALARY_BEFORE,UEL)-PT)*EE_NIRATE_BELOW_UEL","v":0},{"$f":"IF(SALARY_AFTER<PT,0,MIN(SALARY_AFTER,UEL)-PT)*EE_NIRATE_BELOW_UEL","v":0},{"$f":"IF(SALARY_AFTER_SAME_NET<PT,0,MIN(SALARY_AFTER_SAME_NET,UEL)-PT)*EE_NIRATE_BELOW_UEL","v":3016}]
[null,"Above UEL",{"$f":"IF(SALARY_BEFORE<UEL,0,SALARY_BEFORE-UEL)*EE_NIRATE_ABOVE_UEL","v":0},{"$f":"IF(SALARY_AFTER<UEL,0,SALARY_AFTER-UEL)*EE_NIRATE_ABOVE_UEL","v":0},{"$f":"IF(SALARY_AFTER_SAME_NET<UEL,0,SALARY_AFTER_SAME_NET-UEL)*EE_NIRATE_ABOVE_UEL","v":49.082758620689418}]
[null,"TOTAL",{"$f":"SUM(C29:C30)","v":0},{"$f":"SUM(D29:D30)","v":0},{"$f":"SUM(E29:E30)","v":3065.0827586206892}]
[]
[null,"NI Contribution (Er)"]
[null,"TOTAL",{"$f":"IF(SALARY_BEFORE<ST,0,SALARY_BEFORE-ST)*ER_NIRATE","v":0},{"$f":"IF(SALARY_AFTER<ST,0,SALARY_AFTER-ST)*ER_NIRATE","v":0},{"$f":"IF(SALARY_AFTER_SAME_NET<ST,0,SALARY_AFTER_SAME_NET-ST)*ER_NIRATE","v":7158.6206896551703}]
[]
[null,"Net Income before pension contribution",{"$f":"SALARY_BEFORE-C26-C31","v":0},{"$f":"SALARY_AFTER-D26-D31","v":0},{"$f":"SALARY_AFTER_SAME_NET-E26-E31","v":41137.399999999994}]
[null,"Net income after pension contribution ",{"$f":"C36-C17","v":0},{"$f":"D36-D17","v":0},{"$f":"E36-E17","v":41137.399999999994}]
[null,"Intermediate/Higher/Additional Rate Taxpayer tax relief",{"$f":"IF(C25>0,(ART-HRT)*MIN(C16,SALARY_BEFORE-(C14+ART_THRESHOLD)),0)+IF(C24>0,(HRT-IRT)*MIN(C16,SALARY_BEFORE-(C14+HRT_THRESHOLD)),0)+IF(C23>0,(IRT-BRT)*MIN(C16,SALARY_BEFORE-(C14+IRT_THRESHOLD)),0)","v":0}]
[null,"Net income after tax relief",{"$f":"C37+C38","v":0},{"$f":"D37+D38","v":0},{"$f":"E37+E38","v":41137.399999999994}]
[]
[null,"INCREASE IN NET PAY",null,{"$f":"D39-$C$39","v":0},{"$f":"E39-$C$39","v":41137.399999999994}]
[]
[null,"Pension Contribution pa (Ee) Gross",{"$f":"C16","v":0}]
[null,"Pension Contribution pa (Er)",{"$f":"C18","v":0},{"$f":"D18","v":0},{"$f":"E18","v":-52724.137931034471}]
[null,"Pension Contribution pa (Er) NI Saving",0,{"$f":"($C34-D34)*$C$6","v":0},{"$f":"($C34-E34)*$C$6","v":-7158.6206896551703}]
[null,"TOTAL pa",{"$f":"SUM(C43:C45)","v":0},{"$f":"SUM(D43:D45)","v":0},{"$f":"SUM(E43:E45)","v":-59882.758620689638}]
[]
[null,"INCREASE IN PENSION CONTRIBUTION",null,{"$f":"D46-$C$46","v":0},{"$f":"E46-$C$46","v":-59882.758620689638}]
[]
[null,"COST TO EMPLOYER",{"$f":"C11+C34+C44+C45","v":0},{"$f":"D11+D34+D44+D45","v":0},{"$f":"E11+E34+E44+E45","v":0}]
[]
[]
[null,"Annual increase in pension contribution (Ee saving in NI/tax less contribution tax relief)",null,{"$f":"(D44-C46)","v":0},{"$f":"(E44-C46)","v":-52724.137931034471}]
[null,"Annual increase in pension contribution (Er saving in NI)",null,{"$f":"D45","v":0},{"$f":"E45","v":-7158.6206896551703}]

{"sheet":"Letter","index":7,"n_rows":36,"n_cols":11,"rows_kept":36,"cut":false,"hidden":true,"merged":[]}
[{"$f":"LETTER_Name","v":"Riley Taylor"},null,null,null,null,null,null,null,null,"Letter Variables"]
[{"$f":"LETTER_Address","v":"Flat 3\r\nBlock D\r\nYork\r\nNorth Yorkshire\r\nYO90 1WR"},null,null,null,null,null,null,null,null,"ERName","Z"]
[null,null,null,null,null,null,null,null,null,"EEName","Riley Taylor"]
[null,null,null,null,null,null,null,null,null,"Address","Flat 3\r\nBlock D\r\nYork\r\nNorth Yorkshire\r\nYO90 1WR"]
[{"$f":"LETTER_Date","v":"2021-03-18"},null,null,null,null,null,null,null,null,"Date","2021-03-18"]
[null,null,null,null,null,null,null,null,null,"EffectiveDate","2021-04-30"]
[{"$f":"\"Dear \"&LETTER_Name&\",\"","v":"Dear Riley Taylor,"},null,null,null,null,null,null,null,null,"SalaryPre",30000]
[null,null,null,null,null,null,null,null,null,"SalaryPost",28208.9552]
["Thank you for choosing to make payments into your pension plan through salary exchange.",null,null,null,null,null,null,null,null,"SalaryReduction",1791.04]
[null,null,null,null,null,null,null,null,null,"PensionPre",125]
[{"$f":"_xlfn.CONCAT(\"This is to confirm that, with effect from \",DAY(LETTER_EffDate),LOOKUP(DAY(LETTER_EffDate),{1,\"st\";2,\"nd\";3,\"rd\";4,\"th\";21,\"st\";22,\"nd\";23,\"rd\";24,\"th\";31,\"st\"}),TEXT(LETTER_EffDate,\" Mmmm YYYY\"),\", your gross annual salary will be reduced by \",TEXT(LETTER_SalaryReduction,\"£#,##0.00\"),\" from \",TEXT(LETTER_SalaryPre,\"£#,##0.00\"),\" p.a. to \",TEXT(LETTER_SalaryPost,\"£#,##0.00\"),\"  p.a. Unless you selected otherwise, your take-home pay will stay the same (this is subject to tax rates, allowances, National Insurance Contributions remaining unchanged and claiming any outstanding tax relief).\")","v":"This is to confirm that, with effect from 30th April 2021, your gross annual salary will be reduced by £1,791.04 from £30,000.00 p.a. to £28,208.96  p.a. Unless you selected otherwise, your take-home pay will stay the same (this is subject to tax rates, allowances, National Insurance Contributions remaining unchanged and claiming any outstanding tax relief)."},null,null,null,null,null,null,null,null,"PensionPost",149.25373333333332]
[null,null,null,null,null,null,null,null,null,"ExportName","BR-20210318_223256-C789-Riley Taylor (Salary Sacrifice Letter)"]
[{"$f":"_xlfn.CONCAT(\"Your total pension payment is currently \",TEXT(LETTER_PensionPre,\"£#,##0.00\"),\" each month.\")","v":"Your total pension payment is currently £125.00 each month."}]
[]
[{"$f":"_xlfn.CONCAT(\"From \",DAY(LETTER_EffDate),LOOKUP(DAY(LETTER_EffDate),{1,\"st\";2,\"nd\";3,\"rd\";4,\"th\";21,\"st\";22,\"nd\";23,\"rd\";24,\"th\";31,\"st\"}),TEXT(LETTER_EffDate,\" Mmmm YYYY\"),\" we will make monthly payments of \",TEXT(LETTER_PensionPost,\"£#,##0.00\"),\" into your pension plan on your behalf.\")","v":"From 30th April 2021 we will make monthly payments of £149.25 into your pension plan on your behalf."}]
[]
["Please sign, date and return one copy of the letter. Please retain the other copy for your records."]
[]
["Yours sincerely"]
[]
[]
[]
["Signed ................................."]
[{"$f":"_xlfn.CONCAT(\"For and on behalf of \",LETTER_Er)","v":"For and on behalf of Z"}]
[]
[{"$f":"_xlfn.CONCAT(\"Date \",TEXT(LETTER_Date,\"DD/MM/YYYY\"))","v":"Date 18/03/2021"}]
[]
[]
["I agree to the above reduction in salary."]
[]
[]
[]
["Signed ................................."]
[{"$f":"LETTER_Name","v":"Riley Taylor"}]
[]
["Date ........................."]

{"sheet":"Parameters","index":8,"n_rows":51,"n_cols":12,"rows_kept":51,"cut":false,"hidden":false,"merged":[[39,2,39,12],[40,2,40,12],[41,2,41,12],[45,1,45,12],[46,1,46,12],[53,1,53,12],[47,1,47,12],[48,1,48,12],[49,1,49,12],[50,1,50,12],[51,1,51,12],[52,1,52,12]]}
[null,"PARAMETERS"]
[null,null,2025,2024]
[null,"INCOME TAX","UK","UK"]
[null,"Income Tax Personal Allowance",12570,12570,{"$f":"CONCATENATE(\"This is reduced by £1 for every £2 of income above the Income Limit of £\",C5)","v":"This is reduced by £1 for every £2 of income above the Income Limit of £100000"}]
[null,"Income Limit for Personal Allowance",100000,100000]
[null,"Basic Rate Tax Threshold",2162,2162]
[null,"Intermediate Rate Tax Threshold",13118,13118]
[null,"Higher Rate Tax Threshold",37700,37700]
[null,"Top/Additional Rate Tax Threshold",125140,125140]
[null,"Starter Rate of Tax",0.2,0.2]
[null,"Basic Rate of Tax",0.2,0.2]
[null,"Intermediate Rate of Tax",0.2,0.2]
[null,"Higher Rate Tax",0.4,0.4]
[null,"Top/Additional Rate of Tax",0.45,0.45]
[]
[]
[]
[null,"NI CONTRIBUTIONS"]
[null,"Upper Earnings Limit (UEL)",50270,50270,"Sources: ","Pentech email issued 25/01/2024"]
[null,"Primary Threshold (PT)",12570,12570]
[null,"Secondary Threshold (ST)",5000,9100,null,null,null,null,null,null,9100,5000]
[null,"Ee Primary Class 1 Rate between Primary Threshold and UEL",0.08,0.08,null,"The UEL, PT and ST are taken as the specified annual amounts"]
[null,"Ee Primary Class 1 Rate above UEL",0.02,0.02,null,"Tax and NI can be checked at"]
[null,"Er Secondary Class 1 Rate above Secondary Threshold",0.15,0.13800000000000001,null,"www.thesalarycalculator.co.uk",null,null,null,null,13.8,0.15]
[null,null,null,null,null,"www.uktaxcalculators.co.uk"]
[]
[]
[null,"The £60000 pension contribution limit for tax relief is not coded in the calculations but is mentioned in the important notes"]
[]
[null,"Results Frequency (Individual)",{"$f":"IF(Individual!F29=\"Annually\",1,12)","v":1}]
[null,"Results Frequency (Bulk)",{"$f":"IF('Bulk Run'!D9=\"Annually\",1,12)","v":12}]
[]
[]
[]
[]
[]
[]
[null,"NOTES TO PROGRAM"]
[null,"The program contains a few macros. In particular"]
[null,"Salary_Sacrifice_ Goal_Seek","If you insert/delete any rows or move cells around on the calculation sheet then you may need to change cell references in this macro"]
[null,"Print_Bulk","This hides blank rows on the Bulk Run for printing purposes, then unhides them. It uses the entry in cell C13 (which is equal to the value in Range Name BRTo) to help determine which rows are blank so be careful if you make any changes to the Bulk Run Results sheet or the logic for the value in BRTo.  The Print macro will not work when this worksheet is protected so the Print macro unprotects it and protects it again. You must ensure that the password to protect the sheet matches that in this macro."]
[null,"Bulk_Run_Calc","Uses Columns O to AS on the Bulk Run sheet which are hidden"]
[]
[]
[null,"VERSIONS"]
[null,"1.0 Original calculation spreadsheet"]
[null,"1.1 Updated 2017"]
[null,"1.5 Updated March 2018 for Tax Year 2018/19 "]
[null,"1.6 Feb 2019uodate for 2019/20 tax year"]
[null,"1.7 Update for 2020/21 tax year"]
[null,"2.0 Update for 2021/22 tax year and the addition of a letter template to allow letters to be printed from the Bulk Calculator"]