Workplace pension and tax year of contributions

cockerWalker

I salary sacrifice into a workplace pension with Aviva. I'm paid and get payslip at the end of the month, but the pension payment is normally credited to my pension a couple of weeks later.

For my march salary paid in march 2026, if the pension contribution doesn't reach Aviva until after 6th April, does it count as a contribution for the 25/26 tax year or 26/27?

This year it doesn't matter as I'm not close enough to the £60k limit, but was wondering for future years.

I've had a quick search on line but haven't found an answer from an authoritative source.

DRS1

There is something here but I don't know if it helps

PTM041000 - Contributions: essential principles - HMRC internal manual - GOV.UK

See the bit headed "Rules regarding member contributions made at the start or end of a tax year or pension input period" That is for member contributions which is obviously NOT salary sacrifice but perhaps similar principles apply?

cockerWalker

https://forums.moneysavingexpert.com/discussion/comment/81902794#Comment_81902794

Thank you, this section is the closest I've seen:

"The date of payment in the case of a contribution made under the net pay arrangements is the date of deduction from the employee’s pay.

The date of payment for a contribution made under Relief at Source, for example to a group or other personal pension scheme, is the same as a payment the member makes direct. For example the date authorised to draw money by direct debit from the employer’s bank account or the date the employer’s cheque is received."

The problem is that salary sacrifice means I do not have a "payment the member makes direct".