Marks and Spencer is to bring forward it's staff bonus payments to April rather than July.
The move by M&S will ensure that the bonuses for it's 78,000 employees are paid before tax on personal income over £150,000 rises to 50% on 6 April 2010.
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."