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Thanks this has been very helpful. I’ve also come to learn it’s the pay for USC figure on my payslip/Revenue.ie so I can also include bonus and notional pay.

@gitz Oh interesting - I already did an AVC through my employer for the bonus. But am I correct in assuming then my it’s still scenario A + bonus becomes the amount I calculate my 20% threshold on?

I’m looking to make an AVC lump sum to my pension for 2022 to maximise tax relief. However, I received a salary increase in April 2022. In order to calculate my max contribution (20% threshold), do I calculate it as: A) (Jan - Mar Salary x 20%) + (Apr-Dec Salary x 20%) B) Or am I entitled to...