The amount you pay into your pension is shown in gross terms on your pay slip, and that applies to both the standard contribution and any AVC’s.
So in simple terms, if you’re paying £10 per week in pension payments, your income tax will be reduced by £2 for tax relief and your NIC's by £1.20 for PSE, giving you a net contribution of £6.80. The government are paying the other £3.20.
If you go over the PSE limit, you won’t get that £1.20 and you’ll be paying more NIC’s.
Last edited by RobertT on 06 Dec 2017, 15:20, edited 1 time in total.