HMRC estimates that 1.2m individuals earning below the personal allowance in 2015/16 made workplace pension contributions, reported via Real Time Information (RTI), using net pay arrangements. Around 74% of these individuals are estimated to be female and 26% are estimated to be male.
HMRC estimates that a total of 5.5m individuals made workplace pension contributions using relief at source, reported via RTI in 2015/16. Around 45% of these individuals are estimated to be female and 55% are estimated to be male.
HMRC’s Survey of Personal Income (SPI) was used to estimate earnings for these individuals. The latest information available on individual earnings is published for 2015/16.
The personal allowance in 2015/16 was £10,600, not £11,850, which is the current personal allowance for 2018-19.
(Estimates are rounded to the nearest 100,000)