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2025/26 Tax Year

UK Pension Calculator

Calculate how much tax you save on pension contributions. See the real cost after tax relief and understand the benefits of salary sacrifice.

Your Details

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Minimum employer contribution is 3% under auto-enrolment

Salary sacrifice reduces NI as well as income tax

Pension Summary

Your contribution£2,250.00/year
Employer contribution£1,350.00/year
Total to pension pot£3,600.00/year

Tax Benefits

Income tax relief+£450.00/year
NI savings+£180.00/year
Total tax savings£630.00/year
Effective cost of pension£1,620.00/year

You're saving £630.00 in tax by contributing to your pension. Your £2,250.00contribution only costs you £1,620.00 after tax relief.

Take-Home Pay Comparison

Without pension£35,919.60/year
With pension£34,299.60/year
Monthly take-home with pension£2,858.30/month

Your current tax band: Basic Rate (20%)

Understanding Pension Tax Relief

How it works

When you contribute to a pension, you get tax relief at your marginal rate. If you're a 40% taxpayer, every £100 you put in only costs you £60 after tax relief. With salary sacrifice, you also save on National Insurance.

Annual Allowance

You can contribute up to £60,000 per year to your pension (or 100% of your earnings, whichever is lower) and receive tax relief. This includes employer contributions. High earners may have a reduced allowance.

Pension Tax Relief Rates 2025/26

Tax BandIncome RangeTax Relief£100 costs you
Basic Rate£12,571 - £50,27020%£80
Higher Rate£50,271 - £125,14040%£60
Additional RateOver £125,14045%£55
+ Salary SacrificeAny band+8% NIEven less

How Pension Tax Relief Works

Pension contributions receive tax relief, making them one of the most tax-efficient ways to save for retirement. When you contribute to a pension, you get relief at your marginal income tax rate.

Relief at Source vs Net Pay

Most workplace pensions use "net pay" arrangements where contributions come from your salary before tax is calculated. Personal pensions often use "relief at source" where the pension provider claims basic rate relief automatically, and you claim higher/additional rate relief through your tax return.

Salary Sacrifice Pensions

With salary sacrifice, you agree to reduce your salary in exchange for employer pension contributions. This means you also save on National Insurance (8%), making it even more tax-efficient. Use our calculator above to see the difference.

Annual Allowance

You can contribute up to £60,000 per year (or 100% of your earnings) to pensions with full tax relief. This includes employer contributions. You can also carry forward unused allowance from the previous 3 years.

Frequently Asked Questions

How much tax relief do I get on pension contributions?

You get tax relief at your marginal rate. Basic rate taxpayers (20%) get £20 relief for every £80 contributed. Higher rate taxpayers (40%) can claim an additional 20% through self-assessment. Additional rate taxpayers (45%) can claim 25% more. With salary sacrifice, you also save on National Insurance (8%).

What is the pension annual allowance for 2025/26?

The standard pension annual allowance is £60,000 for 2025/26 (or 100% of your earnings, whichever is lower). This includes both your contributions and employer contributions. If you earn over £260,000, your allowance may be reduced to as low as £10,000.

Should I use salary sacrifice for pension contributions?

Salary sacrifice is usually beneficial because you save National Insurance (8%) as well as income tax. However, it reduces your gross salary which may affect mortgage applications, statutory pay calculations, and contribution-based benefits. Consider your circumstances carefully.

How much should I contribute to my pension?

A common guideline is to contribute half your age as a percentage of salary (e.g., if you start at 30, contribute 15%). The minimum auto-enrolment contribution is 8% total (5% employee, 3% employer). Higher contributions mean more tax relief and a larger retirement pot.

What is the minimum employer pension contribution?

Under auto-enrolment, employers must contribute at least 3% of qualifying earnings to your pension. Many employers offer more generous schemes, with some matching your contributions up to a certain percentage.