Maximum annual tax-efficient gross contributions to age 75
Individuals £3,600 or 100% of earnings to £50,000
Employers £50,000 less employee contributions
Maximum tax-efficient fund on taking benefits in 2012/13: £1.5m.
Only current earnings count for the 100% limit. Extra contributions above £50K may use unused £50K limit of preceding three years.
Most personal pension contributions are paid net of basic rate tax.

