Individual Contributions
There is no limit to the amount that an individual can contribute, but there may be limits on the amount of contribution which will receive full tax relief and therefore full benefit for the individual. Any amount of money that is paid into a pension in an occupational scheme that is not paid by an employer is classed as a member’s contribution.
Employer Contributions
Employer contributions are unlimited. Full tax relief will be available without limit subject to a local inspection of taxes. However, there will be a charge on the member contributions above the allowance, the annual allowance, which may be changes from time to time.