Do Any Umbrella Companies Pass Employer NI Into Pensions (Inside IR35 Contractors)

[Metaphor]

A friend of mine working on an inside IR35 contract is trying to better understand umbrella company arrangements.
Has anyone had an umbrella company pass Employer NI into their pension rather than retaining it?
If so, how did you know the umbrella was doing this — was it written into the contract, confirmed in writing, or shown on the payslip?
Would really appreciate hearing any similar real-world experiences.

Surely employer NI is owed to HMRC?

It may be worth asking the umbrella company about a salary sacrifice arrangement where some of the salary goes into a pension first which reduces the amount of tax and NI payable on the remainder. I'm an inside IR35 contractor and some of my colleagues have done this.

@SharpWriter Thanks, Yes, I’m already using salary sacrifice into my own private pension. My question is specifically about whether umbrellas ever pass Employer NI into the pension as well, rather than just employee salary sacrifice. Curious if anyone’s actually seen this happen.🙏

It may be worth asking the umbrella company about a salary sacrifice arrangement where some of the salary goes into a pension first which reduces the amount of tax and NI payable on the remainder. I'm an inside IR35 contractor and some of my colleagues have done this.

Sorry just posted again by accident.

Thanks @SharpWriter

Employee and Employer National Insurance payments are calculated after salary sacrifice has been deducted.

Both types of NI are paid direct to HMRC.

There's no question of NI being paid into any pension scheme or being 'retained'.