Glossary · Pensions
Relief at source (net pay)
Pension contributions deducted through payroll before tax, so you get the relief straight away.
Contributions to a work pension and additional voluntary contributions (AVCs) deducted by your employer come off your pay before income tax. Personal pension and Personal Retirement Savings Account (PRSA) contributions you pay yourself are claimed back through myAccount or your return.
Related terms
Pension tax relief · Occupational pension
All terms · General information, not tax advice.