IR35:Frequently Asked Questions - Pension

Each link below will take you to a question on a Pension topic.

1. Can payments made by the Personal Service Company into a personal pension be allowed as a deduction in calculating the salary?
   
   
2. Will the IR35 deemed salary payment on 5 April count towards the calculation of the maximum amount of pension contributions I can make?
   
   
3. What figure represents 'Net Relevant Earnings' for pension purposes under IR35? [Added 14/04/00]
   
   
4. Regarding SERPS how is a personal or state pension now calculated based upon actual NI contributions paid against a salary that has never actually been paid? [Added 19/10/00]
   
   
5. Pension contributions (personal or EPP) - is the maximum tax free pension limit calculated as a percentage of deemed emoluments or actual salary? [Added 19/10/00]

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