Employee pays into their company pension scheme

Do I need to include in their personal tax return

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If an employee contributes to their company run pension scheme via the company payroll does this need to be included in their personal tax return?

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JCACE
By jcace
28th Jul 2017 12:56

It depends whether the contributions are deducted after tax or before i.e. what kind of pension scheme. NEST is generally taken after tax, with the contributions being taken net of basic rate tax, so these will need to be included in the taxpayer's tax return. Where contributions are deducted before tax, the taxable pay figure should be after deducting the pension contributions, so those contributions won't be included on the tax return.

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