Marks and Spencer is to accelerate the cash bonus payment for its 78,000 staff, moving it forward to the first week of April rather than July.

The retailer’s move will ensure the bonuses are paid before the tax rate on personal income over £150,000 rises to 50% on 6 April.

A spokesperson for Marks and Spencer said: “As this bonus relates to the 09/10 performance we felt it was right that [employees] should not be impacted by the income tax changes due next tax year.”

The accelerated bonus payment follows on the heels of a similar initiative introduced by Sainsbury.

Exact details of the bonus payment will be contained in Marks and Spencer’s annual report this summer.

Read more articles on bonuses.