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5.3 Contribution Limits

  • Minimum contribution must not exceed £20, but with no requirement for regular contributions (may be a single payment).

  • Up to £3,600 per annum can be paid, without any earnings. Contributions in excess of £3,600 per annum will be subject to personal pension scale contributions (i.e. 17.50% to 40.00% of Net Relevant Earnings). Contributions are paid net of basic rate tax relief.

  • Can continue contributions in excess of £3,600 for up to 5 years after ceasing paid work.

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