Transcription of Contributions by Employers - Revenue
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Tax and Duty ManualPensions Manual Chapter 4 The information in this document is provided as a guide only and is not professional advice, including legal advice. It should not be assumed that the guidance is comprehensive or that it provides a definitive answer in every by EmployersChapter 4 Document last updated January 2020 Table of annual under one-person allowed in the year of schemes deemed to be exempt approved .. to an approved scheme which is not exempt approved .. of employer in corporate groups and following corporate reorganisations, and Duty ManualPensions Manual Chapter of the conditions for approval of a pension scheme is that the employer must contribute to it (section 772(2)(d) Taxes Consolidation Act 1997 (TCA)).
Employer contributions which amount to not less than 10% of the total ordinary annual contributions to a scheme (exclusive of employee voluntary contributions) would always be considered to be meaningful. It will always be open for employers and their advisers to approach Revenue to discuss individual schemes.
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