Private pension carry forward - Employeer contributions

Hello, As a Ltd company owner and employed my it, I would like to understand how much I can contribute to my private pension, considering the carry forward. Tax Year 21/22 Salary: £8,800 Dividends: £0 SIPP (Employer contribution / salary sacrifice): £1200 Tax Year 22/23 Salary: £20,000 Dividends: £14000 SIPP (Employer contribution / salary sacrifice): £44000 Tax Year 22/23 (Expected) Salary: £50,000 Dividends: £0 SIPP (Employer contribution / salary sacrifice): -- This is what I want to know --- I understand employer contributions via salary sacrifice are not taxed and not eligible for a tax relief. My question is what would be the carry forward of the previous two tax years? £40k each year or the carry forward is limited to my income on those years? Does this ceiling apply when it is an employer contribution? Thank you.

Hi

Please refer to guidance at Tax on your private pension contributions

Thank you

I see on this page that "You usually pay tax if savings in your pension pots go above: 100% of your earnings in a year - this is the limit on tax relief you get £60,000 a year - check your ‘annual allowance", but this alone is not enough for me to understand the tax relief limits given the complexity added by the carry-forward and the employer contributions. In other ways, my questions are: - If I earn £35000 in a year (salary), can my employer contribute (salary sacrifice - before tax is deducted) £60000 to my private pension? - If I earned £30000 in the previous year, how does it impact my carry forward allowance to the current year? Is it limited by my earnings in the current year or by the earnings in the previous year? Or isn't it impacted at all if the contributions are by the employer? Thank you.

Hi,

You can see guidance here:

Tax on your private pension contributions

Thank you.