Is employer and employee pension relief the same in payroll terms

elcato

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Just wondering if the employer matches 5% of employee are the tax breaks the same for employer as employee ? The employee gets 40% relief (assuming they are paying tax at the 40% rate). What relief, if any, does the employer get ? Or is offering to match it a perk only for the employee ? The reason I ask is I'm trying to see if there's a better or more creative approach to asking for a rise which may benefit me later and benefit the employer now ?
 
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