MP554

My employer does not count bonus payments as pensionable earnings, so no additional pension contributions are made on bonus months compared to the contribution I would receive on a base pay month by my employer. My workplace pension contribution also stays the same (3% of my base pay) each month regardless of whether it is bonus month or not. If when I receive this bonus, my gross earnings takes me over the £50,270 limit, am I entitled to additional tax relief (an extra 20%) for my pension contributions? Or is it only if my base pay (excluding the bonus) is greater than £50,270 that I would need to create a self assessment tax return form and claim back the extra 20%?