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This is a freeview 'At a glance' guide to relevant earnings for pension contributions. 

What are 'relevant earnings' for pension purposes?

Subscribers see Pensions: tax rules and planning

At a glance

Tax relief on pension contributions made by an individual into a qualifying pension scheme is limited to the higher of 100% of their relevant UK earnings or £3,600 per annum.

Contributions are also limited by the Annual and Lifetime allowances.

The following earnings are relevant UK earnings:

Per HMRC this list is not exhaustive, see HMRC pensions tax manual.

Note that no deduction for losses from self-employment is required.

Useful guides on this topic

Pensions: tax rules and planning
What tax rules apply to pensions? What tax relief is available? What tax charges can arise? What planning opportunities are there? 

Pensions: Unauthorised payment charges
What is a pensions unauthorised payment? When does a tax charge arise? Who pays the charge?

Pensions: tax planning guides (index)
An index of pension guides on the site


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