Pension Contributions - Which Tax Year?

wary

My pension contributions for 2019/20 will be made via employer contributions (my own ltd company) & salary sacrifice (umbrella company).  For the purpose of ensuring I don’t exceed the 2019/20 limit (including carry-forward), please can someone clarify which is the relevant date wrt determining which tax year the contribution belongs to, as it would be useful if some of my pending contributions could fall into 2020/21.

For employer contributions, I’d guess it would be the date it hits the policy rather than the date the money leaves the company.  However, for salary sacrifice, I’m not sure whether it is the deemed date (date of the payslip or whatever) my employer made the deduction, or when it was actually paid into my policy?

As a supplementary, are there are differences between employer contributions and salary sacrifice pension contributions that I should be aware of?

Thanks

Triumph13

Salary sacrifice contributions ARE employer contributions.  The date that matters is when it gets paid to the provider (I know because my employer went and paid early one year having said they wouldn't.  Grrrr!)

wary

Thanks for that.    I've always thought of employer contributions and salary sacrifice as being the same, but wasn't sure whether maybe there is some subtle difference for contribution/tax purposes.