Retirement Annuity Contributions Table and Calculator
These have not been sold since 1989, but if you have one it may be a useful
resource, especially if it has a Guaranteed Annuity, and/or you may earn more
than the Earnings Cap, (£102,000 in 2004/05).
| Retirement Annuity contracts contribution limits |
| Age at start of tax year |
% Net Relevant Earnings* |
| 50 or less |
17.5% |
| 51-55 |
20% |
| 56-60 |
22.5% |
| 61-74 |
27.5% |
*Net Relevant Earnings are broadly speaking your income from work. For employees it can include the value of company cars and fringe benefits, overtime etc. It excludes income from investments.
Stakeholder Pensions Note. You can contribute to a Stakeholder if you have a Retirement
Annuity contract. If this is possible then you can make total gross contributions
of £3600pa, even if this is more than the calculator indicates.