PSI5.1.19 - Contributions by Employers: General - Adequacy of Contributions - Employer's Main Scheme

(This archived guidance relates to HMRC discretionary practice before the 6th April 2006. For current guidance on Registered Pension Schemes see the Registered Pension Schemes Manual)

As a general guide you can, if necessary, check the employees' contributions against the scale benefits provided under the scheme. You can accept that the employer's contributions to a scheme which provides 80ths or 60ths of final remuneration are satisfactory if the employees' contributions do not exceed 8% and 10% of current remuneration respectively.

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