Pension Contributions
| Maximum annual tax-efficient gross contributions to age 75 | ||
| - individuals | £3,600 or 100% of earnings to £50,000 | |
| - employers | £50,000 less employee contributions | |
| Maximum tax efficient fund on taking benefits in 2011/12: £1.8m | ||
| Only current earnings count for the 100% limit. Most personal pension contributions are paid net of basic rate tax. | ||
| Extra contributions above £50,000 may use unused £50,000 limit of preceding three years. | ||
