Pension Contributions
| Maximum annual tax-efficient gross contributions to age 75 | ||
| - individuals | £3,600 or 100% of earnings to £255,000 | |
| - employers | £255,000 less employee contributions | |
| Maximum tax efficient fund on taking benefits in 2010/11: £1.8m | ||
| Only current earnings count for the 100% limit. Most personal pension contributions are paid net of basic rate tax. Extra contributions over £20,000 by those with income over £130,000 may suffer a clawback of relief. | ||