Can company pay into PRSA same as company scheme?

[usrbin]

Hello, seeking advice please...

Can you make a payment from your own Ltd. company directly into your PRSA in the same way (and with the same tax benefits/behaviours) as you can with a "company scheme" or SART?

Basically, P35 time is coming and rather than pay myself the money in salary then later put it into the PRSA as an individual, can I instead pay it directly from the company account into the PRSA?

(Reason: should work out the same amount of tax in the end but this way should require less cash "up front", I think)

Thanks!

 

[LDFerguson]

A company can pay directly into a PRSA but the total contribution (company + employee) cannot exceed the age-related limits (20% for someone in their 30s etc.) if a BIK charge is to be avoided.

A company can usually pay a lot more than the age-related limits into an Occupational Pension Scheme ("Company scheme") as the method of calculating maximum contributions is different.