pension chapter question.

Question :
Do either of the two methods
– net pay arrangements (for : occupational schemes —– by employer operating tax return to HMRC by PAYE )

and

– tax relief given @ source ( for : Personal pension schemes —by completing a tax return by one’s self—)
generate SAME NET INCOME for the employee. ???

[—-i.e.—- if you consider the same figures for both methods of tax calculation :
GROSS SALARY : £200

PENSION CONTRIB… BY INDIVIDUAL: £80

CONTRIBUTION : £20
BY HMRC ( for personal pension sch ) / BY EMPLOYER (for occup…al sch)

TAX RELIEF : 10%

is the same amount of net income generated for the member of occupational sc & Personal pension sch?
OR
is it that same figures can not be used as the tax relief % will be different in accordance with the type of pension scheme one uses ; therefore ultimately the net pay can never be the same if one decides to use either of the methods….)

DISCLAIMER: the question does not consider the beleif of the individual to be using both schemes at the same time.I.E.: if one was to use either of the two cosidering the same figures, what would be the result in terms of the net income one lands at in the end….

Many thanks.

Khisal.