Employees can pay up to a total of 15% of their earnings each tax year as either a contribution to their company pension scheme or as additional voluntary contributions (AVCs) or a combination of both.
Since the advent of A-Day (6 April 2006) the regime has become more flexible. Now, anyone can contribute to any number of pension schemes as long as the total contributions do not exceed 100% of their annual earnings, up to a limit of £215,000.