Timing of workplace pension contributions

Payroll runs at my employer's on the 25th of the month. They pay my (and their) workplace pension contribution on the 22nd of the following month. Income tax relief is given at source by the pension provider/HMRC. Due to other issue with my affairs I do a self-assessment every year. For the payroll run on 25 March 2025 would the employee contribution be treated as being in the 2024/25 tax year (when it is withheld from my pay) or in 2025/26 (when it is paid to the pension provider)?

Hi
I would recommend you speak to your employer to check this. The tax year runs from the 6 April in one year to the 5 April in the following year.

Sorry - this is a tax question, not an admin question. When, for the purposes of tax is the contribution treated as having being made? This thread: https://community.hmrc.gov.uk/customerforums/pt/82c0de78-c38c-ee11-a81c-000d3a86dfe6 would imply it is when the contribution is deducted from a payroll run, rather than when the money is paid to the pension provider. Can you please clarify which?

Hi,
You can see guidance here:
Deemed date of contributions
Thank you.

That's perfect. Very clear. Thank you.

The above is hard to digest, can it be put into layman's terms please? I have a relief at source pension thats taken from my payslip, my P60 shows 10 pension payments, but my pension provider are showing 11, as it looks like the one on my March payslip was received by them in April Which one should I use, my P60 YTD pension contributions, or my pension providers tax year record? Thank you!

If it's net pay - i.e the tax relief is given on your payslip (public sector and certain private sector pensions) - then it is the payroll date. If its relief at source - i.e. you get basic rate tax relief given by the pension provider, its the date the provider receives the payment: "The date of payment for a contribution made under Relief at Source, for example to a group or other personal pension scheme, is the same as a payment the member makes direct. For example the date authorised to draw money by direct debit from the employer’s bank account or the date the employer’s cheque is received."

Hi Edward,
It depends on how the payment is made. You can see guidance here:
Deemed date of contributions
Thank you.