Employer Contributions included in figure allowed for tax relief?

[LesPaul]

My wife has an occupational pension at work to which herself and her employer contribute. She's between 30-39 so I know she's allowed relief on 20% of her gross salary but does that figure include her employer's "ordinary contributions" as well as her own?

She made an AVC last year based on HR department's advice that the employer contributions aren't included but not sure thats the case so she may have contributed more than the 20% allowed

I did the "your call will be answered in 15 minutes" phone call to revenue twice and got two different answers! Although the second guy seemed fairly sure the employers contributions are included but thought that you can carry the overpayment into the following year and get tax relief then??

Any advice on the subject greatly appreciated!

 

[dillage]

As long as the pension is an occupation pension then the employer's contributions are not included in the 20% allowable for tax relief purposes. If your wife's pension is a PRSA then both the employee and employer contributions count toward the 20%. If you are sure it is an occupational pension scheme then you are safe with the AVC contribution.

 

[LesPaul]

That's a great weight off my mind! I do think she's till slightly over the limit just based on her own contributions but the revenue said it should be possible to carry this into the current year. Thanks again