Print 🖨Currently the maximum pension payments allowed per year are £50,000 this for Employee and Employer payments, however, if your net relevant earnings (NRE) are below £50,000 your personla payments will be capped at the higher of your employment income or £3,600. (Carry Forward may be available) NRE excludes Dividends and if your personal pension … Continue reading Employer v’s Employee Pension Payments (Net Relevant Earnings)