employers National Insurance saving are paid on money sacrificed into pension schemes why?

Question

why do employers pay 6.4% National Insurance savings with an employees money sacrificed into pension schemes?

Answer 1

NI is essentially just another form of Income Tax - the only slight difference is that Employers have to pay it on the money before they pay you (and you then pay both NI and Income Tax on that money as well).

The fact you decided to put some of you Salary into your Pension only means you don't have to pay NI or Tax on that money.