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@dianes Presuming you're aged 30-39 which is why you're saying 20%, then yes. It is your gross earnings for the year which for most PAYE employees is salary + bonus. Some employers don't do pension contributions on bonuses (mine won't) so although I max AVCs through payroll I still have a...

@dianes It would be A, as that is your gross taxable earnings for the year. Don't forget if you got any bonus in 2022 that also counts towards it.