Compared to making a pension contribution from post-tax (net) pay, what is immediately bypassed by using the salary sacrifice method?

Answer

The process of reclaiming basic rate tax and additional higher-rate tax.

Salary sacrifice deductions happen before tax is calculated, bypassing the need for the employee to later reclaim tax relief (like the additional 20% for higher-rate taxpayers) via self-assessment.

Compared to making a pension contribution from post-tax (net) pay, what is immediately bypassed by using the salary sacrifice method?
employmentcompensationtaxbenefitsalary sacrifice