Goldman Sachs will pay deferred bonuses to its UK employees before April 2013.
The bank had been considering giving staff deferred bonuses from 2009, 2010 and 2011 in the form of shares after April 2013 when the top rate of tax will be lowered from 50% to 45%.
Its board met on 15 January to discuss the matter ahead of the publication of its profits, expected later on 16 January. The decision was taken not to delay the payment, according to a spokesperson.