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.