Maximum AVC contribution in addition to employer pension

[RiceCakes]

I'm uncertain about this.

The limits as per revenue are listed at - Tax relief limits on pension contributions

My question is regarding the breakdown of this allowance.

In my case, I pay 5% fixed, my employer tops that up another 7%

I have a seperate PRSA AVC which I am looking to max out.

I'm 53 years old so according to the table above I can contribute 30% of my pay.

My question is then, what is the maximum I can contribute to the AVC?

Is it :

1. 30%
2. 30 - 5 = 25%

Or

3. 30 - 5 - 7 = 18%

Can anyone advise?

One final question, I have BIK for health insurance paid by my employer, is that included for calculating my allowable pension contribution percentage?

 

[Flybytheseat]

2. 30-5 = 25% assuming your salary is less than €115K. BIK can be included in the calc.

 

[RiceCakes]

2. 30-5 = 25% assuming your salary is less than €115K. BIK can be included in the calc.

Thanks for that.