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  • RE: Annual allowance: Timing of pension salary sacrifice and employer contributions

    Hello, I've just had a call with my pension provider Aviva regarding a similar enquiry. The pension contributions paid into the scheme on my behalf by my employer (incl. their contributions) use the salary sacrifice method. Aviva provide summary of the contributions by tax years which take the date when the payment was made eg 19 April 2022 for a salary deduction on 27 March 2022. They have confirmed on the phone that the date which counts for tax purposes (incl. for working out the annual allowance and any unused allowances from previous years) is the date that the payment is made into the pension scheme. That contradicts the advice provided above, so can I please confirm that it is up to date? Also, I was with a different pension scheme up to April 2020 which used relief at source and the payments were made into it on the month after their deduction from my salary. My understanding is that the salary deductions in March 2020 (relief at source) and April 2020 (salary sacrifice) both count towards the 2020/21 tax year (although paid into different schemes). Is this correct?