Given the new tax changes re LTA and annual allowance, are people on 200k - 300k salary band planning to max out pension contributions (assuming they are on salary sacrifice)?

Any idea whether it’s better to spread out the contributions over 12 months, or cluster it into the last 4 months of the tax year (if employer allows it) for NI savings purposes? Employer will contribute their part of NI savings into the pension.

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Just to clarify, I remember seeing on Reddit FIRE UK (but can’t find the post) that it’s better to concentrate the salary sacrifice into a few months if possible since NI is calculated on a monthly basis (vs tax which is annually calculated). Can’t seem to find the supporting authority on this, though.

Don’t forget that your entitlement to tax relief on pensions starts to taper off from 200k onwards…

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