RPSM05102030 - Technical Pages: Contributions and tax relief: Employer contributions: Minimum contributions

Minimum contributions are employer contributions

The minimum payments that an employer makes to a contracted out money purchase occupational pension scheme under

• section 8 Pension Schemes Act 1993, or
• section 4 Pension Schemes (Northern Ireland) Act 1993

are contributions and so may qualify for tax relief.

This does not include any amount recovered by the employer from the member in respect of minimum payments.