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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA TX-UK Exams › Personal pension contribution by the employer
Sir the study text says that an employer can also make a personal pension contribution towards an individual’s pension scheme. So, I was just wanting to know if that would be permissible only in situations where the employer does not operate an occupational pension scheme and hence resorts to such means? or it may well be a possibility that he can contribute towards both types of pensions for his employees and claim contributions in both scenarios as deductible expenses in his annual Statement of P&L?
It can be whatever the employer chooses it to be.