RPSM04100050 - Technical Pages: Taxation:
Overview: Employer contributions are not a taxable benefit
Employer contributions are not a taxable benefit
| [s201] [s307 & 308 ITEPA 2003] |
Where an employer makes provision for retirement or death
benefits under a
registered pension scheme in respect of its
employees, the employer provision is exempt from tax in the hands
of the employee.
Where an employer makes a contribution to a registered
pension scheme on behalf of an employee the contributions are
exempt from tax in the hands of the employee.
