Hi, I understand that an employee can increase their pension salary sacrifice amount to a % of their choice unless it would mean that their salary fell below the national minimum wage in which case we would cap the sacrifice to an amount that ensured they remained above the NMW. I am also aware that there is a cap on tax relief for pension contributions of 100% of earnings in a year and I just want to check how this works with regards to salary sacrifice. As all pension contributions in this case are paid by the employer, is this cap relevant as there are no employee contributions? If the limit does still apply would it be 100% of the pre or post sacrifice salary that would be the limit that could not be exceeded? I have searched online but haven't been able to get clarity on this. Thanks