Tags: Employers tax free Occupational scheme pension contribution M


Registered User
Anyone know if employers contributions to pension are included in tax relief allowances.

For example, for a 61 year old employee: The threshold for tax relief percentage is 40%. if there employer pays in 12% of their salary into their occupational pension scheme, can the employee make an additional 40%. Or will the employee only get tax relief on the remaining 28% (40% relief less 12% already contributed by employer)??????

Age Contribution Limits for Tax Relief
% of Net Relevant Earnings

Under 30 15%
30-39 20%
40-49 25%
50-54 30%
55-59 35%
60 and over 40%


Frequent Poster
For an occupational pension scheme, it doesn't count so employee can use the full 40%.

Rules are different for a PRSA, so clarify exactly what type you have.