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Posted Sun, 13 Oct 2024 10:56:11 GMT by Dudley Yeo
Can my employer contribute the full £60k allowance via salary sacrifice if my relevant earnings are less than that? Or can my employer only contribute salary sacrifice up to my relevant earnings amount? Also can my qualifying earned income (re the £60k tax free limit) include income from property and company dividends? Or is it salary only?
Posted Tue, 22 Oct 2024 09:02:16 GMT by HMRC Admin 19 Response
Hi,
You can see guidance here:
Tax on your private pension contributions
Thank you.
Posted Tue, 22 Oct 2024 17:46:11 GMT by Dudley Yeo
Thanks but there is nothing there answering my question if relevant earnings in this case are salary only or if dividends and property income. Grateful for a direct answer!?
Posted Fri, 01 Nov 2024 15:28:20 GMT by HMRC Admin 20 Response
Hi, 
You employer would still need to leave you with a salary so they would not be able to deduct more than you earn.
Please refer to further guidance at Personal Allowances: adjusted net income
Thank you.
Posted Sun, 03 Nov 2024 15:00:42 GMT by Dudley Yeo
Not sure I understand, but to put it another way, if my total renumeration is £100k, can say £15k be PAYE pay, £25k be dividends, and £60k be employers pension contributions?
Posted Thu, 07 Nov 2024 13:34:45 GMT by HMRC Admin 34 Response
Hi,
This relates to financial advise which we are not authorised to give. You may want to employ the services of a financial adviser.
Thank you

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