CAT / FIA FTX Syllabus C. Income Tax Liabilities - Employer contributions - Notes ^{2 / 2}

Employer contributions to a pension scheme are exempt benefits.

An employer will often make contributions to a registered pension scheme as part of an employment benefits package. 

Such contributions are exempt benefits for the employee.

There is no limit on the amount of the contributions that may be made by an employer but they always count towards the annual allowance.

All contributions made by an employer are made gross and the employer will usually obtain tax relief for the contribution by deducting it as an expense in calculating trading profits for the period of account in which the payment is made.